From Casetext: Smarter Legal Research

Wohlers v. Comm'r of Internal Revenue

United States Tax Court
Mar 6, 2023
No. 11596-22S (U.S.T.C. Mar. 6, 2023)

Opinion

11596-22S

03-06-2023

FRANK WOHLERS & JANET WOHLERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On July 8, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Janet Wohlers, on the ground that no statutory notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code (I.R.C.) to form the basis for a petition to this Court, had been sent to petitioner Janet Wohlers with respect to taxable year 2018, nor had respondent made any other determination with respect to Janet Wohlers's tax year 2018 that would confer jurisdiction on this Court, as of the date the petition herein was filed. Although the Court directed petitioners to file an objection, if any, to respondent's motion to dismiss, petitioners have failed to do so. Accordingly, it is

ORDERED that respondent's Motion To Dismiss For Lack of Jurisdiction as to Janet Wohlers is granted. This case is dismissed for lack of jurisdiction as to Janet Wohlers, and references in the petition to Janet Wohlers are deemed stricken. It is further

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


Summaries of

Wohlers v. Comm'r of Internal Revenue

United States Tax Court
Mar 6, 2023
No. 11596-22S (U.S.T.C. Mar. 6, 2023)
Case details for

Wohlers v. Comm'r of Internal Revenue

Case Details

Full title:FRANK WOHLERS & JANET WOHLERS, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 6, 2023

Citations

No. 11596-22S (U.S.T.C. Mar. 6, 2023)