Opinion
19216-21P
02-09-2023
JOHN ROBERT THOMAS, JR. & ROBIN LEE HOOD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On September 21, 2021, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction, on the grounds: (1) As to John Robert Thomas, Jr., that the petition was not executed or filed by petitioner John Robert Thomas, Jr., or on his behalf by a party with proper authorization and capacity pursuant to the Tax Court Rules of Practice and Procedure; and (2) as to Robin Lee Hood, that no CP508C, notice of certification of your seriously delinquent federal tax debt to the State Department, as required by section 7345 of the Internal Revenue Code (I.R.C.), or statutory 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 issued to Robin Lee Hood nor had respondent made any other determination with respect to Robin Lee Hood that would confer jurisdiction on this Court, as of the time the petition herein was filed. Although the Court directed petitioners to file an objection, if any, to respondent's motion to dismiss, petitioners have 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.