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Benton v. Comm'r of Internal Revenue

United States Tax Court
Nov 22, 2022
No. 164-22S (U.S.T.C. Nov. 22, 2022)

Opinion

164-22S

11-22-2022

RICKEY LEAMAN BENTON, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On February 24, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency, nor any other determination that would permit petitioner to invoke the jurisdiction of this Court in this case, has been issued to petitioner. Although the Court directed petitioner to file an objection, if any, to the Motion to Dismiss, petitioner failed to do so. There is no indication in the record that petitioner has been issued any notice or determination that would be sufficient to confer jurisdiction on the Court in this case.

Accordingly, and in view of petitioner's failure to "establish affirmatively all facts giving rise to our jurisdiction," David Dung Le, M.D., Inc. v. Commissioner, 114 T.C. 268, 270 (2000), aff 'd, 22 Fed.Appx. 837 (9th Cir. 2001), it is

ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction.


Summaries of

Benton v. Comm'r of Internal Revenue

United States Tax Court
Nov 22, 2022
No. 164-22S (U.S.T.C. Nov. 22, 2022)
Case details for

Benton v. Comm'r of Internal Revenue

Case Details

Full title:RICKEY LEAMAN BENTON, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 22, 2022

Citations

No. 164-22S (U.S.T.C. Nov. 22, 2022)