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Smegelski v. Comm'r of Internal Revenue

United States Tax Court
Nov 29, 2022
No. 2544-22 (U.S.T.C. Nov. 29, 2022)

Opinion

2544-22

11-29-2022

JASON STUART SMEGELSKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge.

On June 10, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency, nor any other determination that would permit petitioner to invoke the jurisdiction of this Court in this case, has been issued to petitioner. Although the Court directed petitioner to file an objection, if any, to the Motion to Dismiss, petitioner failed to do so. To the extent that petitioner's Letter dated June 14, 2022, might be construed as such an objection, the Letter fails to rebut any of the jurisdictional allegations in the Motion to Dismiss. In sum, there is no indication in the record that petitioner has been issued any notice or other determination that would be sufficient to confer jurisdiction on the Court in this case.

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.


Summaries of

Smegelski v. Comm'r of Internal Revenue

United States Tax Court
Nov 29, 2022
No. 2544-22 (U.S.T.C. Nov. 29, 2022)
Case details for

Smegelski v. Comm'r of Internal Revenue

Case Details

Full title:JASON STUART SMEGELSKI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 29, 2022

Citations

No. 2544-22 (U.S.T.C. Nov. 29, 2022)