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Worthy v. Comm'r of Internal Revenue

United States Tax Court
May 14, 2024
No. 4545-24S (U.S.T.C. May. 14, 2024)

Opinion

4545-24S

05-14-2024

MARCUS WORTHY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge.

On May 10, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction. As grounds for his motion, respondent asserts that no notice of deficiency was issued to petitioner, nor has respondent made any other determination, sufficient to confer jurisdiction on this Court as to petitioner's 2022 tax year.

Upon due consideration, it is

ORDERED that, on or before June 4, 2024, petitioner shall file an Objection, if any, to respondent's above-described motion. Failure to file a timely objection may result in the granting of respondent's motion and dismissal of this case for lack of jurisdiction. The Court will take appropriate action following the period for objection.


Summaries of

Worthy v. Comm'r of Internal Revenue

United States Tax Court
May 14, 2024
No. 4545-24S (U.S.T.C. May. 14, 2024)
Case details for

Worthy v. Comm'r of Internal Revenue

Case Details

Full title:MARCUS WORTHY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: May 14, 2024

Citations

No. 4545-24S (U.S.T.C. May. 14, 2024)