Opinion
19826-23
02-09-2024
JOHN GREGORY BURNS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On December 11, 2023, petitioner filed the Petition in this case. Therein petitioner disputes a notice of deficiency issued with respect to his 2021 tax year. Specifically, petitioner asserts that the notice fails to take into account his prior payment of the deficiency amount, and that he is "petitioning the court to order IRS to drop the second billing and also to close this case permanently."
By Order issued December 18, 2024, the Court directed petitioner to pay the Court's filing fee on or before January 17, 2024. Petitioner did not pay the filing fee.
On January 18, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Respondent represents that the 2021 notice of deficiency issued to petitioner did not take into account petitioner's tax payment; accordingly, there is no deficiency in income tax due from petitioner for taxable year 2021, and thus the notice of deficiency is invalid, and is insufficient to confer jurisdiction on the Court. See Internal Revenue Code §§ 6211, 6212, 6213(a). Respondent further states that there has been no other determination with respect to petitioner's 2021 tax year that would confer jurisdiction on the Court.
Upon due consideration of the above, it is
ORDERED that this case is dismissed for lack of jurisdiction on grounds that petitioner has failed to pay the filing fee. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed January 18, 2024, is denied as moot.