Opinion
4970-21S
09-19-2022
TROY A. YOHN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda, Judge
This case is currently calendared on the Court's Milwaukee, Wisconsin trial session, scheduled to begin October 3, 2022.
On September 15, 2022, the Commissioner filed a motion to dismiss for lack of jurisdiction on the ground that there is no deficiency in income tax due from petitioner Troy A. Yohn for taxable year 2018 as defined by I.R.C. § 6211, and thus the notice of deficiency dated January 25, 2021, was not authorized by I.R.C. § 6212. Therefore, the Commissioner asserts no basis for a petition to this Court as required by I.R.C. § 6213(a). We will direct Mr. Yohn to file an objection to the motion, if any. Therefore, it is
ORDERED that, on or before September 26, 2022, Mr. Yohn shall file an objection to the motion to dismiss for lack of prosecution. If Mr. Yohn does not file an objection, the Court is inclined to grant the motion to dismiss.