Opinion
14949-20
08-04-2021
Sun River Financial Trust, N/A, Trustee Petitioner(s) v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge.
This case is before the Court on respondent's motion to dismiss for lack of jurisdiction, filed June 15, 2021, on the grounds that (1) as to a notice of determination concerning collection action for tax years 2008, 2010, 2011 and 2012, the petition was not filed within the time prescribed by the Internal Revenue Code, (2) as to a notice of determination for tax years 2009 and 2013 through 2020, no such notice was issued that would confer jurisdiction on this Court, and (3) as to a notice of deficiency for tax years 2008 through 2020, no such notice was issued to petitioner that would confer jurisdiction on this Court. In his motion, respondent requests that the Court impose an I.R.C. section 6673 penalty. That section authorizes the Court to require a taxpayer to pay to the United States a penalty not in excess of $25,000 whenever it appears that proceedings have been instituted or maintained by the taxpayer primarily for delay or that the position of the taxpayer in such proceeding is frivolous or groundless.
On June 28, 2021, in response to respondent's motion petitioner filed a document improperly titled motion to dismiss, which we will recharacterize as a response to respondent's motion to dismiss for lack of jurisdiction. Petitioner does not object to the dismissal of the case upon the grounds stated in respondent's motion, but does object to the imposition of the penalty.
Taking into account statements made in the petition, statements made in petitioner's response, and for reasons set forth in respondent's motion, it is
ORDERED that petitioner's motion to dismiss is recharacterized as a response to motion to dismiss for lack of jurisdiction. It is further
ORDERED that so much of respondent's motion that seeks dismissal of the case is granted; in all other respects respondent's motion is denied. It is further
ORDERED that with respect to each year placed in issue in the petition, this case is dismissed for lack of jurisdiction upon the ground stated in respondent's motion.