Opinion
10329-24
08-30-2024
EHRENFRIEDE PAHEE KAUAPIRURA, 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 and To Impose a Penalty Under I.R.C. § 6673, filed July 18, 2024, on the grounds that no notice of deficiency has been issued to petitioner, nor has respondent made any other determination, sufficient to confer jurisdiction on this Court as to petitioner's 2019 through 2023 tax years. In his motion, respondent requests that the Court impose an I.R.C. section 6673 penalty. That section 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 primarily for delay or that the position of the taxpayer in such proceeding is frivolous or groundless. Although the Court provided petitioner an opportunity to object to respondent's Motion, petitioner has failed to do so.
Taking into account statements made in the Petition, and for the reasons set forth in respondent's above-referenced Motion, it is
ORDERED that so much of respondent's Motion that seeks dismissal of this case is granted; in all other respects respondent's motion is denied. 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.
Although an I.R.C. section 6673 penalty will not be imposed here, petitioner is admonished that the Court will consider imposing such a penalty in future cases commenced by petitioner seeking similar relief under