Opinion
6032-22
09-02-2022
ERIC HUTCHISON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Eunkyong Choi Special Trial Judge
On April 6, 2022, respondent filed a Motion to Dismiss for Failure to State a Claim Upon Which Relief can be Granted (motion to dismiss). In his motion, respondent indicates that petitioner filed the petition with the Court erroneously and that petitioner does not object to the granting of this motion. On July 28, 2022, this case was assigned to the undersigned for the disposition of respondent's motion to dismiss.
On July 29, 2022, the Court served an Order informing petitioner that the motion to dismiss had been filed and noted that petitioner has not provided the Court with a telephone number. In that order the Court expressed concerns that petitioner may not understand the impact of the motion to dismiss. Also in that order the Court provided petitioner with the chambers telephone number and e-mail at which the Court can be reached to schedule a conference call to discuss his case. The Court informed petitioner that if he did not respond to the Court's order, the Court may grant respondent's motion to dismiss. As of the date of this order petitioner has not responded to the Court's order.
Upon due consideration of the foregoing, it is hereby
ORDERED that respondent's Motion to Dismiss for Failure to State a Claim upon Which Relief Can Be Granted, filed April 6, 2022, is granted in that this case is dismissed on the ground that the petition failed to state a claim upon which relief can be granted.