Opinion
28146-21S
02-15-2023
PATRICK J. AUCKLAND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On December 21, 2021, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction, on the grounds: (1) As to 2012 and 2014, that the petition was not filed within the time prescribed by section 6213(a) or 7502 of the Internal Revenue Code (I.R.C.), nor had respondent made any other determination with respect to such tax years that would confer jurisdiction on the Court; and (2) as to 2015, that this the case was a duplicate of the proceeding at Docket No. 24367-17, where a decision entered on April 1, 2020, is now final pursuant to section 7481(a) of the Internal Revenue Code. The notice of deficiency for 2015 thus did not provide a basis for petitioner to invoke the Court's jurisdiction in this action, see Abatti v. Commissioner, 859 F.2d 115, 117 (9th Cir. 1988), aff'g 86 T.C. 1319 (1986), nor had respondent made any other determination with respect to such tax year that would confer jurisdiction on the Court, as of the time the petition herein was filed. Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, petitioner has that failed to do so.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction.