Sharp v. Comm'r of Internal Revenue

Full title: JASON LEE SHARP, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: May 2, 2023

No. 824-23S (U.S.T.C. May. 2, 2023)

Opinion

824-23S

05-02-2023

JASON LEE SHARP, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER & ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On March 31, 2023, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that the Court's filing fee had not been paid for this case. On May 1, 2023, petitioner filed an Application for Waiver of Filing Fee.

However, on March 16, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency, nor any other determination sufficient to confer jurisdiction on the Court in this case, has been issued to petitioner for the taxable year 2021. The Motion states that petitioner does not object to the granting of the Motion.

In consideration of the foregoing, it is

ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction entered on March 31, 2023, is hereby vacated and set aside. It is further

ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction on the ground stated in the Motion. It is further

ORDERED that petitioner's Application for Waiver of Filing Fee is moot.