Opinion
35754-21
07-06-2022
LANNY M. BUSH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
Pending before the Court is respondent's Motion to Dismiss for Lack of Jurisdiction, filed April 14, 2022. Therein, respondent requests that this case be dismissed for lack of jurisdiction on the ground that no notice of deficiency has been sent to petitioner for the taxable year 2020, nor has respondent made any other determination for such taxable year that would permit petitioner to invoke the jurisdiction of this Court. By Order served April 25, 2022, the Court directed petitioner to file an objection, if any, to the Motion to Dismiss.
On June 3, 2022, petitioner filed a Motion to Dismiss. Therein, petitioner requests that this case be dismissed as moot on the ground that, since filing the Petition in the instant case on November 29, 2021, petitioner has received the relief he initially sought. In view of the foregoing, we will recharacterize petitioner's Motion as set forth below and grant respondent's Motion to Dismiss.
Upon due consideration and for cause, it is
ORDERED that petitioner's above-referenced Motion to Dismiss is recharacterized as petitioner's Notice of No Objection to Motion to Dismiss for Lack of Jurisdiction. It is further
ORDERED that respondent's above-referenced Motion to Dismiss is granted, and this case is dismissed for lack of jurisdiction. It is further
ORDERED that petitioner's Motion to Be Excluded From Extra Copies, filed January 31, 2022, is denied as moot. It is further
ORDERED that petitioner's Motion to Proceed Remotely, filed January 31, 2022, is denied as moot. It is further
ORDERED that the Clerk of the Court shall change petitioner's mailing address in the Court's records to the return address listed on the envelope bearing petitioner's Notice of No Objection to Motion to Dismiss for Lack of Jurisdiction.