Opinion
18429-21
08-10-2022
MEGAN FAY BATES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER OF DISMISSAL
Courtney D. Jones, Judge.
This case is on the calendar of the Court's September 19, 2022, trial session for New York, New York. On June 9, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction (Doc. 8) upon the ground that the Petition (Doc. 1) was filed for redetermination of a deficiency for tax year 2018, which petitioner paid in full before the issuance of the statutory notice of deficiency. On June 14, 2022, the Court issued an Order to Show Cause, directing petitioner to show cause, on or before July 14, 2022, why respondent's motion should not be granted (Doc. 9). The Order advised petitioner that failure to respond would likely result in the granting of respondent's motion and dismissal of petitioner's case. To date, the Court has not received a response to the Order.
Rule 50(b)(1) of the Tax Court Rules of Practice and Procedure provides that a motion may be disposed of at the discretion of the Court in a number of ways, including that the Court may take action after directing that a written response be filed. In that event, the opposing party shall file such response within such period as the Court may direct.
Premises considered, it is ORDERED that the Court's June 14, 2022, Order to Show Cause, is hereby made absolute. It is further ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted. It is further
ORDERED that this case is dismissed for lack of jurisdiction.