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.