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Whitney v. Comm'r of Internal Revenue

United States Tax Court
Mar 23, 2023
No. 24635-22 (U.S.T.C. Mar. 23, 2023)

Opinion

24635-22

03-23-2023

SCOTT ALLEN WHITNEY & BETTY DENISE EMBREE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On January 3, 2023, respondent filed a motion to dismiss for lack of jurisdiction as to Betty Denise Embree on the ground that no notice of deficiency or notice of determination for tax year 2018 was issued to petitioner Betty Denise Embree that would permit her to invoke the jurisdiction of this Court. Although the Court directed petitioners to file an objection, if any, to respondent's motion, to date petitioners have not done so.

Upon due consideration, it is

ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to petitioner Betty Denise Embree is dismissed for lack of jurisdiction and deemed stricken from the Court's record. It is further

ORDERED that the caption of this case is amended to read: "Scott Allen Whitney, Petitioner v. Commissioner of Internal Revenue, Respondent".


Summaries of

Whitney v. Comm'r of Internal Revenue

United States Tax Court
Mar 23, 2023
No. 24635-22 (U.S.T.C. Mar. 23, 2023)
Case details for

Whitney v. Comm'r of Internal Revenue

Case Details

Full title:SCOTT ALLEN WHITNEY & BETTY DENISE EMBREE, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 23, 2023

Citations

No. 24635-22 (U.S.T.C. Mar. 23, 2023)