Opinion
34893-21
10-25-2022
JONATHAN SAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On February 11, 2022, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction as to Taxable Years 2018 and 2020, on the ground that no notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code (I.R.C.) to form the basis for a petition to this Court, had been sent to petitioner with respect to taxable years 2018 and 2020, nor had respondent made any other determination with respect to petitioner's tax years 2018 and 2020 that would confer jurisdiction on the Court, as of the date the petition herein was filed. Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, petitioner has failed to do so.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction as to Taxable Years 2018 and 2020 is granted, and this case is dismissed for lack of jurisdiction as to taxable years 2018 and 2020. References to those years in the petition are deemed stricken. It is further
ORDERED that the time within which petitioner shall file a Ratification of Petition, bearing petitioner's original signature (preferably in blue ink) and ratifying the petition previously filed is hereby extended to November 21, 2022. Petitioner should note that the Tax Court, unlike the Internal Revenue Service (IRS), does NOT recognize powers of attorney.