Opinion
11983-23
08-16-2023
KYLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Lewis R. Carluzzo Chief Special Trial Judge
A document electronically submitted by "Kyle" was filed as a "petition" on July 27, 2023. The "US Government", rather than the Commissioner of Internal Revenue, is shown as the respondent. Nothing in the document relates to any federal tax matter, and the attachments to the document are scandalous and impertinent. Premises considered, it is
ORDERED that title of the document notwithstanding, the Clerk of the Court shall not serve the document on the Commissioner of Internal Revenue or any other official of the United States. Because nothing in the document gives rise to any issue that implicates any area of the Court's jurisdiction, it is further
ORDERED that this case is dismissed. Pursuant to Rule 52 of the Tax Court Rules of Practice and Procedure, it is further
ORDERED that the document is stricken and not viewable. It is further ORDERED that the efiling privileges of the individual who submitted the document are revoked.