Opinion
18381-23S
02-29-2024
JOSHUA MILES HARVEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On January 8, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction in this case. By Order served January 10, 2024, the Court directed petitioner to file, on or before January 31, 2024, an objection, if any, to respondent's Motion. No objection was received by the foregoing date.
Thereafter, on February 21, 2024, the Court entered an Order of Dismissal for Lack of Jurisdiction granting respondent's Motion and dismissing this case for lack of jurisdiction on the grounds (1) that petitioner had failed to establish that he had been issued a notice of deficiency, notice of determination, or any other determination sufficient to confer jurisdiction on the Court in this case, and (2) that the record included no suggestion or indication that petitioner had at any relevant time submitted to the Internal Revenue Service a request for relief from joint and several liability or a claim for interest abatement. At this time, the case remains closed.
On February 26, 2024, the Court received and filed petitioner's Objection to Motion to Dismiss for Lack of Jurisdiction. Given the current posture of this case, we will recharacterize petitioner's Objection as a motion to vacate our Order of Dismissal for Lack of Jurisdiction. However, nothing in petitioner's most recent submission shows that respondent has acted-or failed to act-in any manner that could support the Court's jurisdiction in this case. It is accordingly
ORDERED that petitioner's Objection to Motion to Dismiss for Lack of Jurisdiction is recharacterized as petitioner's Motion to Vacate Order of Dismissal for Lack of Jurisdiction. It is further
ORDERED that petitioner's Motion to Vacate Order of Dismissal for Lack of Jurisdiction is denied.