Opinion
16843-22
10-07-2022
BOMBARDIER AEROSPACE CORP., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On September 8, 2022, respondent filed in the above-docketed matter a Motion To Dismiss for Lack of Jurisdiction, on the grounds that petitioner failed to allege or otherwise establish that petitioner satisfies the net worth requirement and the employee requirement necessary for this Court to have jurisdiction over an action brought for the abatement of interest. By Order served September 9, 2022, petitioner was directed to file an objection, if any, to respondent's motion.
Subsequently, on October 3, 2022, petitioner rejoined with a submission characterized as a Motion To Dismiss. Therein, petitioner asked for a voluntary dismissal without prejudice. As such, the submission indicates that petitioner is generally amenable to having this action dismissed and has not proffered any basis of objection for consideration. However, if the Cout lacks jurisdiction in a case, the dismissal must be made on such ground and not on any other basis. Jurisdiction has not been established here.
Accordingly, the premises considered, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction. It is further
ORDERD that petitioner's Motion To Dismiss is denied.