Opinion
22998-21L
06-07-2023
INCA PALLETS SUPPLY, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMSSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On September 19, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction (Doc. 11). By Order served September 30, 2022, among other things, petitioner was directed to file a response on or before October 19, 2022. On October 19, 2022, petitioner filed an Objection to the Motion to Dismiss for Lack of Jurisdiction (Doc. 13).
On November 16, 2022, the Court held a conference call with the parties to discuss, among other things, respondent's Motion to Dismiss for Lack of Jurisdiction.
On January 17, 2023, this case was called and recalled during the Court's January 17, 2023, Los Angeles, California, trial session. During the recall, petitioner and counsel for respondent appeared and were heard. Charles Cobb, an LITC attorney, spoke on the record based on a limited entry of appearance. Petitioner made an oral Motion for Extension of Time to file a supplemental response to respondent's Motion to Dismiss for Lack of Jurisdiction. Respondent offered no objection and the Court granted the oral Motion.
On March 20, 2023, petitioner filed a Supplemental Response to Respondent's Motion to Dismiss for Lack of Jurisdiction (Doc. 22) along with a Memorandum in Support of Petitioner's Supplemental Response to Respondent's Motion to Dismiss for Lack of Jurisdiction (Doc. 23). By Order served March 27, 2023, respondent was directed to file on or before April 24, 2023, a reply to petitioner's Supplemental Response.
On April 24, 2023, respondent filed a Motion for Extension of Time to File a Reply to Petitioner's Supplemental Response to Respondent's Motion to Dismiss for Lack of Jurisdiction. By Order served April 25, 2023, respondent's Motion was granted, and the time was extended from April 24, 2023, to June 8, 2023.
On May 24, 2023, the parties filed a Joint Status Report (Doc. 29). The Joint Status Report states as follows:
6. The parties have reached an administrative resolution of the case involving correcting the tax liabilities for and payments made by petitioner, as well as abating the penalties/additions to tax to which the Notice of Determination relates for the 3rd and 4th quarters of taxable year 2013 and the 1st, 2nd 3rd, and 4th quarters of taxable year 2014. There will be no abatement of the tax liabilities to which the Notice of Determination relates for the 1st, 2nd, 3rd and 4th quarters of taxable year 2015.
7. Due to the administrative resolution of this case, the petitioner deems it no longer necessary to relate back petitioner's capacity to the time the petition in this case was filed. Accordingly, a Notice of No Objection to Respondent's Motion to Dismiss for Lack of Jurisdiction is being filed by petitioner concurrently with this Joint Status Report.
Consistent with the Joint Status Report, later on May 24, 2023, petitioner filed a Notice of No Objection to Respondent's Motion to Dismiss for Lack of Jurisdiction (Doc. 30).
Upon due consideration, for the reasons stated in respondent's Motion to Dismiss for Lack of Jurisdiction, it is hereby
ORDERED that respondent's unopposed Motion to Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction.