Opinion
7416-20
12-28-2021
Carla Teresa Pickett Trust Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
This case is before the Court on respondent's motion to dismiss for lack of jurisdiction, filed December 30, 2020, on the grounds that no notice of deficiency or notice of determination was issued to petitioner that would permit petitioner to invoke the jurisdiction of this Court as to petitioner's 2018 and 2019 tax years. Although the Court directed petitioner to file an objection, if any, to respondent's motion, petitioner has failed to do so.
Taking into account statements made in the petition and for the reasons set forth in respondent's motion, it is
ORDERED that respondent's motion to dismiss for lack of jurisdiction is granted. It is further
ORDERED that with respect to each year placed in issue in the petition, this case is dismissed for lack of jurisdiction upon the ground stated in respondent's motion.
Petitioner is admonished that the Court will consider imposing the penalty under Internal Revenue Code section 6673 in future cases commenced by petitioner seeking similar relief under similar circumstances. That section authorizes the Court to require a taxpayer to pay to the United States a penalty not in excess of $25,000 whenever it appears that proceedings have been instituted or maintained by the taxpayer(s) primarily for delay or that the position of the taxpayer(s) in such proceeding is frivolous or groundless.