Piller v. Comm'r of Internal Revenue

Full title: YOKOV PILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Apr 24, 2023

No. 2989-23 (U.S.T.C. Apr. 24, 2023)

Opinion

2989-23

04-24-2023

YOKOV PILLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge

ORDER

Kathleen Kerrigan, Chief Judge

On February 8, 2023, the petition to commence this case was filed on behalf of petitioner Yokov Piller by Ronald J. Schmidt, CPA. As Mr. Schmidt is not admitted to practice before this Court, however, petitioner is advised that Mr. Schmidt may not represent petitioner in this case. Unlike the IRS, the Tax Court does not recognize powers of attorney. Petitioner may retain counsel who is admitted to practice before this Court or represent himself in this case.

On April 21, 2023, respondent filed a Motion to Dismiss for Lack of Prosecution, which is actually a Motion to Dismiss for Lack of Jurisdiction. Respondent asserts in his motion that no notice of deficiency was issued, nor has respondent made any other determination, sufficient to confer jurisdiction on this Court as to petitioner's 2017 through 2022 tax years.

Upon due consideration, it is

ORDERED that respondent's Motion to Dismiss for Lack of Prosecution is recharacterized as a Motion to Dismiss for Lack of Jurisdiction. It is further

ORDERED that, on or before May 22, 2023, petitioner shall file an Objection, if any, to respondent's above-described motion. If petitioner does not file an objection, the Court may grant respondent's motion and dismiss this case for lack of jurisdiction. It is further

ORDERED that, in addition to regular service, the Clerk of the Court shall serve a copy of this Order on Ronald J. Schmidt, CPA at: 11 Riverside Drive, #13P-East, New York, New York 10023.

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