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Kennedy v. Comm'r of Internal Revenue

United States Tax Court
Jun 12, 2023
No. 12687-22 (U.S.T.C. Jun. 12, 2023)

Opinion

12687-22

06-12-2023

JOHN THOMAS KENNEDY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Cary Douglas Pugh Judge

This case was originally set for trial on the Court's April 3, 2023, Miami, Florida trial session. On February 27, 2023, respondent filed a Motion for Continuance to allow the parties additional time to "confirm or eliminate any possible jurisdictional issues". Respondent states that petitioner failed to attach a notice of IRS action to his petition. We granted respondent's motion and directed the parties to file status reports by April 28, 2023. The parties did not respond.

On May 10, 2023, we issued an Order to Show Cause, in writing, on or before June 10, 2023, why we should not dismiss this case for lack of jurisdiction and directed the parties to attach thereto a copy of each and every IRS notice from which petitioner is seeking to appeal to this Court.

On My 16, 2023, respondent filed a Response to our Order to Show Cause and attached thereto a copy of the Notice of Deficiency, dated October 21, 2019, issued to petitioner for tax year 2017. Respondent states that the petition in this case was filed on "June 7, 2022, which date is 960 days after the mailing of the notice of deficiency" and that "[t]he petition was not filed with the Court within the time prescribed by I.R.C. § 6213(a) or § 7502." On June 9, 2023, petitioner filed a Motion to Dismiss, agreeing with respondent and moving that this case be dismissed for lack of jurisdiction.

Upon due consideration and for cause, it is hereby

ORDERED that the Court's Order to Show Cause, filed May 10, 2023, is made absolute, and this case is dismissed for lack of jurisdiction on the ground that the petition was not timely filed. It is further

ORDERED that petitioner's Motion to Dismiss, filed June 9, 2023, is denied as moot.


Summaries of

Kennedy v. Comm'r of Internal Revenue

United States Tax Court
Jun 12, 2023
No. 12687-22 (U.S.T.C. Jun. 12, 2023)
Case details for

Kennedy v. Comm'r of Internal Revenue

Case Details

Full title:JOHN THOMAS KENNEDY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Jun 12, 2023

Citations

No. 12687-22 (U.S.T.C. Jun. 12, 2023)