Opinion
14400-22
10-04-2022
CAROLINE MICHELLE ROBERTSON & GORDON JAMES ROBERTSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On June 9, 2022, the Court received from petitioners correspondence, attached to which was a copy of a notice of deficiency dated February 28, 2022, issued to petitioner Caroline Michelle Robertson with respect to the 2018 taxable year. To protect the statutory time period within which to begin a case, the Court filed that material, although not accompanied by payment of the Court's $60.00 filing fee, as a petition to commence this case at Docket No. 14400-22. On June 30, 2022, the Court issued an Order directing that payment of the filing fee for this litigation be made, or an application for waiver thereof submitted.
Subsequently, on September 1, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Gordon James Robertson, on the ground that no statutory notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code (I.R.C.) to form the basis for a petition to this Court, had been sent to petitioner Gordon James Robertson with respect to taxable year 2018, nor had respondent made any other determination with respect to Gordon James Robertson's tax year 2018 that would confer jurisdiction on this Court, as of the date the petition herein was filed. Petitioners were directed to file an objection, if any, to respondent's motion to dismiss.
On September 27, 2022, the Court then received from petitioners a further submission (albeit inappropriately designated for electronic filing purpose as "Exhibit(s)") indicating that petitioners preferred to work administratively through the Internal Revenue Service to resolve the 2018 tax matters, and had apparently done so, rather than to continue with the instant Court proceeding. Accordingly, it appearing that petitioners do not intend to file an objection to respondent's motion or to pay the filing fee, it is
ORDERED that respondent's Motion To Dismiss For Lack of Jurisdiction as to Gordon James Robertson is granted. This case is dismissed for lack of jurisdiction as to Gordon James Robertson, and references in the petition to Gordon James Robertson are deemed stricken.
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction as to Caroline Michelle Robertson on the ground that the filing fee has not been paid.