From Casetext: Smarter Legal Research

Williams v. Comm'r of Internal Revenue

United States Tax Court
Sep 16, 2024
No. 6215-22L (U.S.T.C. Sep. 16, 2024)

Opinion

6215-22L

09-16-2024

PAUL O. WILLIAMS & REBECCA WILLIAMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Travis A. Greaves Judge

This case is calendared for trial at the Court's October 7, 2024, Dallas, Texas, trial session. On September 6, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction and to Strike as to Petitioner Rebecca Williams and to Change Caption, on the ground that no notice of determination under I.R.C. §§ 6320 or 6330 was sent to Rebecca Williams for taxable years 2014, 2015, 2016, and/or 2018, nor has respondent made any other determination with respect to Rebecca Williams's taxable years 2014, 2015, 2016, and/or 2018 that would confer jurisdiction on this Court.

Respondent having represented that petitioners do not object to the granting of this motion, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction and to Strike as to Petitioner Rebecca Williams and to Change Caption is granted. This case is dismissed for lack of jurisdiction as to Rebecca Williams, and references in the petition to Rebecca Williams are deemed stricken. It is further

ORDERED that the caption of this case is amended to read "Paul O. Williams, Petitioner v. Commissioner of Internal Revenue, Respondent."


Summaries of

Williams v. Comm'r of Internal Revenue

United States Tax Court
Sep 16, 2024
No. 6215-22L (U.S.T.C. Sep. 16, 2024)
Case details for

Williams v. Comm'r of Internal Revenue

Case Details

Full title:PAUL O. WILLIAMS & REBECCA WILLIAMS, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Sep 16, 2024

Citations

No. 6215-22L (U.S.T.C. Sep. 16, 2024)