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David Soloways Elite Repair Therapy & Chiropractic v. Comm'r of Internal Revenue

United States Tax Court
Nov 8, 2022
No. 17444-22 (U.S.T.C. Nov. 8, 2022)

Opinion

17444-22

11-08-2022

DAVID SOLOWAYS ELITE REPAIR THERAPY AND CHIROPRACTIC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On September 22, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the Petition in the above-docketed matter was not filed by a party with the capacity to engage in litigation under Rule 60(c) of the Tax Court Rules of Practice and Procedure. See David Dung Le, M.D., Inc. v. Commissioner, 114 T.C. 268 (2000), aff'd, 22 Fed.Appx. 837 (9th Cir. 2001). By Order served September 23,2022, the Court directed petitioner to file an objection, if any, on or before October 24,2022. To date, no such objection has been filed.

Accordingly, for the reasons stated in respondent's Motion, and in view of petitioner's failure to carry its burden to "establish affirmatively all facts giving rise to our jurisdiction," id. at 270, it is

ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction.


Summaries of

David Soloways Elite Repair Therapy & Chiropractic v. Comm'r of Internal Revenue

United States Tax Court
Nov 8, 2022
No. 17444-22 (U.S.T.C. Nov. 8, 2022)
Case details for

David Soloways Elite Repair Therapy & Chiropractic v. Comm'r of Internal Revenue

Case Details

Full title:DAVID SOLOWAYS ELITE REPAIR THERAPY AND CHIROPRACTIC, Petitioner v…

Court:United States Tax Court

Date published: Nov 8, 2022

Citations

No. 17444-22 (U.S.T.C. Nov. 8, 2022)