Opinion
1090-22S
02-25-2022
Steven Erich Hubbard Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On February 7, 2022, petitioner filed in the above-docketed matter a Motion To Dismiss. That motion, in conjunction with the Petition filed February 6, 2022, the First Amendment to Petition filed February 9, 2022, and Affidavits filed February 13 and 14, 2022, indicate that no notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code (I.R.C.) to form the basis for a petition to this Court, had been sent to petitioner with respect to taxable year 2021, nor had respondent made any other determination with respect to petitioner's tax year 2021 that would confer jurisdiction on the Court, as of the date the Petition herein was filed.
Accordingly, the premises considered, it is
ORDERED that petitioner's just-referenced Motion To Dismiss is granted in that this case is dismissed for lack of jurisdiction on the ground that no notice of deficiency or determination had been issued to petitioner for 2021 that would confer jurisdiction on the Court. It is further
ORDERED that petitioner's Motion To Proceed Remotely and Motion for Document Subpoena Hearing, both filed February 7, 2022, are denied as moot. The Court would also advise petitioner that filing fees are not refundable in these circumstances.