Mellon v. Comm'r of Internal Revenue

Full title: JAMES MELLON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Sep 5, 2023

No. 11277-20 (U.S.T.C. Sep. 5, 2023)

Opinion

11277-20

09-05-2023

JAMES MELLON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Elizabeth A. Copeland, Judge.

ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Elizabeth A. Copeland, Judge.

Pursuant to the determination of the Court as set forth in its Memorandum Opinion (T.C. Memo. 2023-108), filed on August 17, 2023, it is

ORDERED that Respondent's Motion to Dismiss Passport Claim on the Ground of Mootness, as to Petitioner's claim under I.R.C §§ 7345 and 6751, filed with the Court on June 11, 2021, is granted. It is further

ORDERED that respondent's Motion to Dismiss Certain Claims for Lack of Jurisdiction, filed on June 11, 2021, is granted as to Petitioner's claims asserted under I.R.C. § 6213. It is further

ORDERED that respondent's Motion to Dismiss Certain Claims for Lack of Jurisdiction, filed on June 11, 2021, is granted as to Petitioner's claims asserted under I.R.C. §§ 6320 and 6330(d). It is further

ORDERED that, there being no further claims, Petitioner's case is dismissed.