Opinion
23528-21
01-25-2023
HOWARD D. TRAVIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Eunkyong Choi, Special Trial Judge
Pending before the Court is respondent's Motion to Dismiss for Lack of Jurisdiction, filed February 2, 2022, and supplemented on April 4, 2022. Petitioner filed a response to respondent's motion on April 26, 2022.
The petition in this case, filed June 28, 2021, and amended October 26, 2021,did not have attached to it a notice of determination. Accordingly, on January 3, 2022, the Court ordered respondent to file an appropriate jurisdictional motion or a report establishing the basis for the Court's jurisdiction.
In response to the Court's September 29, 2021, Order, petitioner amended his petition to indicate that the petition was concerning a notice of determination Concerning Collection Action.
Respondent's motion establishes that respondent issued notices of deficiency to petitioner for taxable years 2006 through 2012 several years prior to the filing of the petition in this case, and that respondent made no other determination regarding petitioners that would confer jurisdiction on this Court. We find that the petition in this case was not timely filed with respect to the Notices of Deficiency issued for taxable years 2006 through 2012 and respondent made no other determination that would confer jurisdiction on this Court. See Sec. 6213(a), 7502; Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022).
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.