Opinion
27396-22
06-12-2023
SAMUEL HARRELL, III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
This case is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction, filed March 17, 2023, on the grounds that no notice of deficiency or notice of determination concerning collection action that would permit petitioner to invoke the jurisdiction of this Court has been issued to petitioner for tax years 2011 through 2021. Although the Court provided petitioner an opportunity to file an Objection, if any, to respondent's motion, petitioner failed to do so.
For reasons set forth in respondent's motion, it is ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted. It is further
ORDERED that with respect to each year placed in issue in the petition, this case is dismissed for lack of jurisdiction upon the ground stated in respondent's motion.
Petitioner is advised that I.R.C. section 6673 authorizes the Court to require a taxpayer to pay to the United States a penalty not in excess of $25,000 whenever it appears that proceedings have been instituted or maintained by the taxpayer(s) primarily for delay or that the position of the taxpayer(s) in such proceeding is frivolous or groundless. Although an I.R.C. section 6673 penalty will not be imposed in this case, petitioner is admonished that the Court will consider imposing such a penalty in future cases commenced by petitioner seeking similar relief under similar circumstances.