Opinion
2736-23
04-11-2024
SHENITA PORTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Patrick J. Urda Judge
This case is currently calendared for trial at the Court's trial session in Jackson, Mississippi, scheduled to begin April 29, 2024.
On January 23, 2024, the Commissioner filed a motion to dismiss for lack of jurisdiction on the ground that the petition was filed in violation of the automatic stay provisions of 11 U.S.C. § 362(a)(8). Under section 6123(f)(1) of the Internal Revenue Code, the running of the time for filing a petition in the Tax Court is suspended during the time that a taxpayer is prohibited from filing such petition, and for 60 days thereafter. This automatic stay is lifted upon the earlier of (1) the date the bankruptcy case is closed, (2) the date the bankruptcy case is dismissed, or (3) the date a bankruptcy discharge is granted or denied. 11 U.S.C. § 362(c)(2).
The Court directed petitioner Shenita Porter to file an objection to this motion by March 6, 2024. Ms. Porter did not file an objection with the Court, and we will accordingly dismiss this case for lack of jurisdiction.
Upon due consideration, it is
ORDERED that the Commissioner's motion to dismiss for lack of jurisdiction is granted and this case is dismissed for lack of jurisdiction.