Griggs v. Comm'r of Internal Revenue

Full title: BRYAN GRIGGS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Nov 23, 2022

No. 37884-21 (U.S.T.C. Nov. 23, 2022)

Opinion

37884-21

11-23-2022

BRYAN GRIGGS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

KATHLEEN KERRIGAN CHIEF JUDGE

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

KATHLEEN KERRIGAN CHIEF JUDGE

Pending before the Court is respondent's Motion to Dismiss for Lack of Jurisdiction, filed March 25, 2022. Although the Court directed petitioner to file an objection, if any, to the Motion to Dismiss, petitioner has failed to do so. Our review of the record reveals no indication that respondent has made any determination that would be sufficient to confer jurisdiction on the Court in this case.

Accordingly, and in view of petitioner's failure to "establish affirmatively all facts giving rise to our jurisdiction," David Dung Le, M.D., Inc. v. Commissioner, 114 T.C. 268, 270 (2000), aff 'd, 22 Fed.Appx. 837 (9th Cir. 2001), it is

ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction.