Opinion
11774-22
10-25-2022
SANDY RUSSELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On July 20, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency has been issued to petitioner that would permit her to invoke the jurisdiction of this Court in the above-docketed matter, nor has respondent made any other determination sufficient to confer jurisdiction on the Court. Although the Court directed petitioner to file an objection, if any, to the Motion to Dismiss, petitioner failed to do so. There is no indication in the record that respondent has made any determination sufficient to confer jurisdiction on the Court in this matter.
Accordingly, and in view of petitioner's failure to "establish affirmatively all facts giving rise to our jurisdiction," David Dung Le, M.D., Inc. v. Commissioner, 114 T.C. 268, 270 (2000), aff 'd, 22 Fed.Appx. 837 (9th Cir. 2001), it is
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction. It is further
ORDERED that petitioner's Motion to Proceed Remotely, filed July 25, 2022, is moot. It is further
ORDERED that petitioner's Motion to Change Place of Trial to Tallahassee, FL, filed August 8, 2022, is moot.