Opinion
29521-21
02-17-2023
KEITH EVERETT HOYE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
RONALD L. BUCH, JUDGE
This case is calendared for trial at the Court's March 13, 2023, Detroit Michigan trial session. On February 15, 2023, the Commissioner filed a motion to dismiss for lack of jurisdiction. In that motion, the Commissioner details the years for which his records indicate he issued, or did not issue, various notices to Mr. Hoye. For the reasons stated below, we will deny the Commissioner's motion as moot.
On November 4, 2021, Mr. Hoye filed a petition with the Court. In his petition, he states that he never received a statutory notice of determination or statutory notice of deficiency for any of the years 1975 through 2021. Because he does not state any cognizable claim, we will dismiss this matter for failure to state a claim upon which relief can be granted.
We note that this will be the second dismissal of a petition joined by Mr. Hoye. On February 17, 2021, the Court filed at docket number 5420-21 a petition from Keith and Diane Hoye. That petition made a claim similar to the one in this case. The Court dismissed that petition for failure to state a claim on May 4, 2021, before the filing of the petition in this case. In its order of dismissal, the Court did not caution the Hoyes that they could be sanctioned for taking frivolous positions before the Court. We provide that caution here: The Court may impose a penalty of up to $25,000 if a taxpayer takes a frivolous or groundless position or institutes or maintains a proceeding primarily for delay. I.R.C. § 6673. Having provided that warning, it is
ORDERED that the Commissioner's motion to dismiss for lack of jurisdiction filed February 15, 2023, is denied as moot. It is further
ORDERED that, on the Court's own motion, this case is dismissed for failure to state a claim upon which relief can be granted.