Opinion
16011-23
11-16-2023
CATHERINE ROBYN DANIEL KAY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Lewis R. Carluzzo, Chief Special Trial Judge.
Because nothing contained in the petition gives rise to a justiciable issue, it is
ORDERED that this case is dismissed because petitioner has failed to state a claim upon which relief can be granted.
Petitioner is advised that similar future submissions will result in the imposition of a penalty up to an amount of $25,000. See section 6673(a) of the Internal Revenue Code of 1986.