Opinion
8681-24
08-19-2024
JAMES MCCOY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
The Petition filed to commence this case on May 23, 2024, requested the Court's assistance with respect to a "Recovery Rebate Credit" for the taxable year 2020. No notice of deficiency, nor any other determination sufficient to confer jurisdiction on this Court, was attached to the Petition.
In response to the Petition, respondent filed a Motion to Dismiss for Lack of Jurisdiction on June 20, 2024. Therein, respondent sought to dismiss this case on the ground that no notice of deficiency, nor any other determination that would permit petitioner to invoke the jurisdiction of this Court, had been issued to petitioner for the taxable year 2020. By Order served June 21, 2024, the Court directed petitioner to file, on or before July 15, 2024, an objection, if any, to the Motion. No such objection was filed within the period provided by the Court.
On August 5, 2024, the Court entered an Order of Dismissal for Lack of Jurisdiction, granting respondent's Motion and dismissing this case for lack of jurisdiction on the stated ground. At this time, the case remains closed.
On August 14, 2024, the Court received and filed petitioner's Motion for Leave to File Out of Time Objection to Motion to Dismiss at Docket Index No. 11 and lodged petitioner's Objection to Motion to Dismiss for Lack of Jurisdiction at Docket Index No. 12. The documents arrived at the Court in an envelope bearing a postmark date of August 8, 2024. Under the circumstances, we will recharacterize and treat the documents, respectively, as a motion to vacate and motion for reconsideration. However, nothing contained in those documents causes us to disturb our previous ruling.
To date, petitioner has failed to carry his burden to establish that he has been issued a notice of deficiency, notice of determination, or any other determination sufficient to confer jurisdiction on this Court. Moreover, our own review of the record reveals no indication that respondent has acted-or failed to act-in any manner that could support our jurisdiction in this case. Consequently, petitioner has failed to establish affirmatively all facts giving rise to our jurisdiction. See David Dung Le, M.D., Inc. v. Commissioner, 114 T.C. 268, 270 (2000), aff'd, 22 Fed.Appx. 837 (9th Cir. 2001).
Upon due consideration and for cause, it is
ORDERED that petitioner's Motion for Leave to File Out of Time Objection to Motion to Dismiss is recharacterized as petitioner's Motion to Vacate. It is further
ORDERED that petitioner's Objection to Motion to Dismiss for Lack of Jurisdiction is recharacterized as petitioner's Motion for Reconsideration. It is further
ORDERED that the Clerk of the Court shall file, as of August 14, 2024, petitioner's Motion for Reconsideration. It is further
ORDERED that petitioner's Motion to Vacate and Motion for Reconsideration are denied.