Opinion
26965-21
03-24-2023
MISTY D. KACHO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
This case is before the Court on respondent's motion to dismiss for lack of jurisdiction, filed January 6, 2023, on the grounds that respondent has not issued to petitioner any notice of deficiency or notice of determination, nor has respondent made any other determination, as to petitioner's 2000 through 2020 tax years that would permit petitioner to invoke the jurisdiction of this Court. Although the Court provided petitioner the opportunity to file an objection, if any, to respondent's motion, petitioner has not done so. Taking into account representations contained in the petition, and for the reasons set forth in respondent's motion, it is, ORDERED that respondent's motion is granted. It is further
ORDERED that with respect to each year placed in issue in the petition, this case is dismissed for lack of jurisdiction upon the ground stated in respondent's motion.
Petitioner's attention is invited to Internal Revenue Code section 6673, which authorizes the Court to require a taxpayer to pay to the United States a penalty not in excess of $25,000 whenever it appears that proceedings have been instituted or maintained by the taxpayer(s) primarily for delay or that the position of the taxpayer(s) in such proceeding is frivolous or groundless.