Opinion
28084-21
09-15-2022
KENNETH SHARPLES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On December 1, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency has been issued to petitioner, nor has respondent made any other determination with respect to petitioner that would confer jurisdiction on this Court. Although the Court directed petitioner to file an objection, if any, to respondent's Motion to Dismiss, petitioner failed to do so. There is no indication in the record that respondent has made any determination that would permit petitioner to invoke the jurisdiction of this Court.
Accordingly, and in view of petitioner's failure to carry his burden 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.