Opinion
1131-22
02-22-2023
STEPHEN TODD SMITH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On April 1, 2022, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction, on the grounds: (1) As to 2008, 2009, and 2010, that the petition was not filed within the time prescribed by section 6213(a) or 7502 of the Internal Revenue Code (I.R.C.) and such years had already been the subject of deficiency proceedings at Docket Nos. 17051-12 and 17052-12 which are now final, nor had respondent made any other determination with respect to tax years 2008, 2009, and 2010, including any determination pursuant to section 6320 and/or 6330, I.R.C., that would confer jurisdiction on the Court; and (2) as to 2011 through 2014, that no notice of deficiency, as authorized by section 6212 and required by section 6213(a), I.R.C., to form the basis for a petition to this Court, had been sent to petitioner with respect to the 2011 through 2014 tax years, nor had respondent made any other determination with respect to such tax years, including any determination pursuant to section 6320 and/or 6330, I.R.C., that would confer jurisdiction on the Court, as of the time 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 is granted, and this case is dismissed for lack of jurisdiction.