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Cheeks-Curry v. Comm'r of Internal Revenue

United States Tax Court
Aug 31, 2022
No. 1274-22 (U.S.T.C. Aug. 31, 2022)

Opinion

1274-22

08-31-2022

REBECCA T. CHEEKS-CURRY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On March 9, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency has been issued to petitioner with respect to the taxable year 2019, nor has respondent made any other determination with respect to such year that would confer jurisdiction on this Court. Although the Court directed petitioner to file an objection, if any, to respondent's Motion to Dismiss, petitioner failed to do so. The record includes no indication that respondent has made any determination that would permit petitioner to invoke the jurisdiction of this Court for the taxable year 2019.

Accordingly, and in view of petitioner's failure to carry her burden 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

Cheeks-Curry v. Comm'r of Internal Revenue

United States Tax Court
Aug 31, 2022
No. 1274-22 (U.S.T.C. Aug. 31, 2022)
Case details for

Cheeks-Curry v. Comm'r of Internal Revenue

Case Details

Full title:REBECCA T. CHEEKS-CURRY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 31, 2022

Citations

No. 1274-22 (U.S.T.C. Aug. 31, 2022)