T.C. Mem o. 2 01 3- 20 2

UNITED STAT ES TAX COURT
BIOMAGE, LLC, FRONT ROW ENTERPRISES LLC, TAX MATTERS PARTNER, Pet it io ne r v. C OMMI SSIONER OF INTERNAL REVENU E, Resp on de nt

Doc ke t No . 26 86 2- 10
. Fil edAug us t 2 8, 2 01 3.

Ken ne th S. Sus sm an e, fo r pe ti ti on er. Alex Sh li vk o andGerardMac ke y , forres po nd en t.

MEMORANDUM OPINION THORNTON, Ch ie f Ju dg e: Thi s i s a p artne rs hi p- le ve l p ro ceed in g u nd er th e Tax Equ ity

an d F is cal Res po ns ib il ity Act o f 19 82 (TEFRA), Pub. L. No.- 2 -

[* 2] 97 -2 48 , sec . 40 2( a), 9 6 S tat. at64 8. Bio m ag e, LLC (Bi om ag e), i s the 1 TEFRA pa rtn ers hi p. Fro ntRo w Ent erp ris es , LLC (pet it io ne r), is Bio m ag e’s ta x
m at te rs pa rtn er (TMP ). Thi s ca se is curren tl y

be fo re the Co urt o n re sp on de nt ’s m ot io n t o d is m is s fo r la ck of ju ris di ct io n o n the gro un d tha t the pe ti ti on was n otfil edti m el y . Pet it io ne r ob

jects to res po nd en t’s m ot io n, as se rti ng pri m ari ly tha t the Int ern al Rev enue Serv ic e (IR S) fai le d t o m ai l, an d tha t p et it io ne r ne ve r rec ei ve d, a n ot ic e of fin al pa rtn ers hi p a dm in is tra ti ve ad jus tm en t (F PAA) rel at in g t o B io m ag e’s 20 05 ta xabl e y ear ( subjec t year). Pet it io ne r as se rts alt ern at iv el y th atif the IRS d idm ai l
su chanFPAA to pe ti ti on er, the n the pe ti ti on was fi le d t im el y . As to th is al te rn at iv e arg um en t, p et it io ne r as se rts th atitfil edth e p et it io n a s a p artne r ot he r th anth e TMP wi th in 15 0 d ay s o f th e d ay th atth e IRS m ai le d p et it io ne r a n ot ic e pa rtn er co py of th e FPAA. W e h ol d tha t the IRS m ai le d a n F PAA to pe ti ti on er an d tha t p et it io ne r fai le d to ch al le ng e th e FPAA t im el y . W e wil l g ran t re sp on de nt ’s m ot io n t o d is m is s fo r la ckof ju ris di ct io n.

Subs eque ntsec ti on refe ren ces are t o the ap pl ic ab le ve rs io ns of t he Int ern al 1 Rev enue Co de , un le ss othe rwis e in di cat ed
.- 3 -

[* 3] Bac kg ro un d I. Int ro du ct io n Neit he r pa rty requ es te d ahe ari ng as t o re sp on de nt ’s m ot io n, an d we
co nc lu de th ata he ari ng is no t n eces sa ry to de ci de th e m ot io n. Fo r th e so le pu rp os e o f de ci di ng th e m ot io n, we draw the fol lo win g b ack gr ou ndin fo rm at io n pr im ari ly from

th e unc on tro ve rte d s tate m en ts inth e fi li ng s re la te d t o the m ot io n. II. Bac kg ro un d In fo rm at io n A. Bio m ag e an d P et it io ne r Bi om ag e an d p et it io ne r are li m it edli ab il ity co m pa ni es . Peti ti on er al le ge d i n th e p et it io n tha t Bi om ag e’s pr in ci pa l p la ce o f bu si ne ss is inFlo rid a. B. Bio m ag e’s 20 05 Tax R eturn Bi om ag e fi le d aFo rm

10 65 , U.S. Retu rnof P artne rs hi p In co m e, fo r 20 05 (2 00 5 re turn ). Bio m ag e rep orte d o n the 20 05 return tha t i t h adde si gn at ed pe ti ti on er as it s TMP for20 05 an d tha t p et it io ne r’s ad dr es s was “ 91 00 S. Dade land Bl vd , Sui te 20 07 , Mia m i, FL 3 31 56 ”. Bio m ag e al so rep orte d tha t i t h adfiv e pa rtn ers , on e o f who m

was p et it io ne r, an d tha t p et it io ne r ha d a60 % in te res t i n Bi om ag e’s pr of

it , lo ss , andcap it al an d a n a ddres s o f “ 91 00 S. Dade landBlv d, Su it e 2 00 7, M iam i, FL 3 31 56 ”.- 4 -

[* 4] C. Iss ua nc e o f FPAAs On J un e 4 , 20 10 , th e IRS sep arat el y m ai le d (b y

cert ifi edm ai l) thr ee co pi es of anFPAA (Jun e FPAA) fr om a U.S. Pos t Offi ce (t he Peac ht ree C en te r St at io n) in Atl an ta , Geor gi a. The fi rs t co py hada tr ack in g n um be r of 70 09 34 10 00 02 2 23 16 88 57 an d was m ai le d t o the fol lo win g a dd res s: 3

Fro ntRo w Ent erp ris es LLC Tax Mat te rs Partne r fo r Bi om ag e LLC 13 69 1 Dee rin g B ay

Driv e Co ral Gabl es , Flo rid a 3 31 58 A sec on d c op y

ha d atra ck in g num

be r of 70 09 34 10 00 02 23 16 88 40 an d was
m ai le d t o the fol lo win g a dd res s:

Fro ntRo w Ent erp ris es LLC Tax Mat te rs Partne r fo r Bi om ag e LLC 91 00 So ut h Dad el an d B ou le va rd , Sui te 20 7 Mi am i, Fl or id a 3 31 56 A th irdco py hada tr ack in g n um be r of 70 09 34 10 00 02 23 16 88 33 an d was m ai le d to th e fo ll owi ng ad dr es s:

Tax Mat te rs Partne r fo r Bi om ag e LLC 91 00 So ut h Dad el an d B ou le va rd , Sui te 20 7 Mi am i, Fl or id a 3 31 56 One co py (firs t co py), un li ke th e two othe r co pi es , was ac co m pa ni edby 2 se ve n p ag es th atsetforth an d d es cri be d the ad jus tm en ts . The li st edad dr es s i s the ho m e ad dr es s o f Je ffre y B. Su ss m an e, who is 3 pe ti ti on er’s s ol e m an ag er an d m em be r.- 5 -

[* 5] The U.S. Po st al Serv ic e (USPS ) de li ve redth e fi rs t co py onJu ne 16 , 20 10
. The USPS returne d u nd el iv eredth e o th er two co pi es to th e IRS on June 22 , 20 10
. On J ul y 6, 2 01 0, the IRS s ep arat el y m ai le d (b y

cert ifi edm ai l) f

ro m a U.S. po stoff ic e in Hol ts vi ll e, New York , a no ti ce p artne r co py of th e Ju ne FPAA (n ot ic e p artne r co py) to each of B io m ag e’s no ti ce p artne rs (in cl ud in g p et it io ne r in it s capa ci ty as a n ot ic e p artne r of Bio m ag e). The no ti ce p artne r co py sen t t o pe ti ti on er was da te d J ul y 5, 2 01 0, an d s etforth all of t he fin al adm in is tra ti ve ad jus tm en ts setforth inth e Ju ne FPAA. The co nt actin fo rm at io n anda few o th er
m in orit em s s ho wn o n the face of e ach do cu m en t wer e d iff eren t, as was the si gn at ory of t he res pe ct iv e d oc um en ts . The n ot ic e p artne r co py didno t i nc lu de a co py of a s ta te m en t fo r th e TMP, as was a tt ach edto th e Ju ne FPAA, an d afew o f th e se ve n p ag es th atwere at ta ch edto th e fi rs t co py of th e Ju ne FPAA. The no ti ce p artne r co py sta te s tha t the FPAA was m ai le d t o the TMP o n Ju ne 4, 2 01 0; th atth e TMP (a ndon ly the TMP) co ul d wi th in 90 da y s fi le a pe ti ti on inth is Co urt, i n the U.S. Cou rt o f Cl ai m s, o r inth e ap pr op ria te U.S. Dis tri ctCo urt; an d tha t i f th e TMP d idno t fi le a pe ti ti on withi n 9 0 d ay s o f th e d ay th atth e FPAA was m ai le d, the n a ny no ti ce p artne r or5% g ro up co ul d fi le a pe ti ti on inon e o f th e ref

eren cedCo urts aft er the 90 th day bu t o n o r be fo re the 15 0t h d ay aft er the da y

th atth e FPAA was m ai le d t o the TMP. The n ot ic e p artne r- 6 -

[* 6] co py tha t was m ai le d t o p et it io ne r ha d atra ck in g n um be r of 71 03 91 67 44 03 50 34 61 99 an d was m ai le d t o the fol lo win g a dd res s:

Fro ntRo w Ent erp ris es LLC 13 69 1 Dee rin g B ay

Dr Co ral Gabl es , FL 33 15 8- 28 05 91 5 The no ti ce p artne r co py tha t was m ai le d t o p et it io ne r was de li ve redon Ju ly 12, 20 10
. D. Fil in g o f Pet it io n On Dec em

be r 6, 2 01 0, p et it io ne r pe ti ti on edth e Co urt t o re ad jus t p artne rs hi p it em s s etforth inth e n ot ic e p artne r co py of th e FPAA. The Decem be r 6, 2 01 0, fil in g d at e is 18 5 d ay s af

te r th e d ay

th atth e co pi es of t he Ju ne FPAA were m ai le d. Pet it io ne r’s co py of th e n ot ic e p artne r co py was at ta ch edto th e p et it io n. Th e en ve lo pe inwhi chth e p et it io n was m ai le d i s p os tm ark edNov em be r 30 , 20 10 , whi chis 17 9 d ay s af

te r th e d ay

th atth e co pi es of the June FPAA were m ai le d. Dis cu ss io n Pet it io ne r se ek s t o c omm en ce thi s ca se as apa rtn ers hi p- le ve l p ro ceed in g un de r TEFRA. The Co urt’s jur is di ct io n o ve r a TEFRA p artne rs hi p- le ve l pr oc eed in g i s i nv ok edup on th e IRS ’ m ai li ng of ava li d F PAA an d the pro pe r fil in g o f a p et it io n fo r rea dju st m en t o f partn ers hi p i te m s fo r th e y ear o r y ears to whi chth e FPAA p ert ai ns . See Harb orCo ve Mari naPartne rs P’shi p v .- 7 -

[* 7] Co m m is si on er, 1 23 T.C. 64 , 78 (20 04 ). Ju ris di ct io n m us t b e sh own affi rm at iv el y , andpe ti ti on er, as th e p arty see ki ng to in vo ke our juri sd ic ti on ov er th is cas e, be ars th e b ur de n o f pr ov in g tha t we h av e th e requi si te juri sd ic ti on . See Dav idDun g Le, M .D., Inc. v . Comm is si on er, 1 14 T.C. 26 8, 2 70 (20 00 ), aff’d, 2 2 Fed . App x. 8 37 (9t h C ir. 2 00 1) . In o rd er t o m eetit s b ur de n, p et it io ne r m us t
es tabl is h a ffi rm at iv el y

all fact s g iv in g ri se to ou r juri sd ic ti on . See i d. On e fac t th atpe ti ti on er m

us t af firm at iv el y

est ab li sh is th atitti m el y fil eda pe ti ti on with
res pe ctto th e FPAA. A TMP g en eral ly has 90 da y s af te r th e m ai li ng of ava li d F PAA to fil e a pe ti ti on forread

jus tm en t o f th e p artne rs hi p i te m s co ve redby the FPAA. See s ec. 62 26 (a); W is e Guys Hol di ng s, LLC v . Commis si on er, 1 40 T.C. , (s li p o p. at 6) (Apr . 22 , 20 13 ) ; s ee al so Mo na ha n v . Comm is si on er, 3 21 F.3d10 63 , 10 65 (1 1t h C ir. 2 00 3) , aff’g T.C. Mem o. 2 00 2- 52 ; Dav enpo rt R ecyclin g As so cs . v. Co m m is si on er, 2 20 F.3d12 55 , 12 57 n.5 (11 th Cir . 20 00 ), aff’g T.C. Me m o. 1 99 8- 34 7. If t he TMP d oe s n otti m el y fil e su cha pe ti ti on withi n tha t 9 0- da y pe rio d, th enan y “ no ti ce p artne r” o r “ 5- pe rcen t g ro up ” m ay fil e a p et it io n fo r rea dju st m en t of th e p artne rs hi p i te m s wi th in th e 6 0- da y pe rio d tha t fo ll ows th e cl os e o f th e 9 0- da y pe rio d. Se e se c. 62 26 (b )(1 ); Wis e Guys Hol di ng s, LLC v . Commis si on er, 1 40 T.C. at (sl ip op . at 6 -7 ); s ee al so Dave np ort Re cy cl in g As so cs . v.- 8 -

[* 8] Co m m is si on er, 2 20 F.3dat 1 25 7 n .5. See ge ne ral ly sec. 6 23 1( a)(8 ), (1 1) (res pe ct iv el y

de fin in g the term s “ no ti ce p artne r” an d “ 5- pe rcen t g ro up ”). The Co urt l ack s juris di ct io n t o d eci de a TEFRA pr oc eed in g tha t i s co m m en cedaft er th e 1 50 -d ay

pe rio d c on si st in g o f th e jus t-menti on ed90 -d ay an d 6 0- da y

pe rio ds
. See Wis e Guys Hol di ng s, LLC v . Comm is si on er, 1 40 T.C. at (sl ip op . at 7 ); Barb ad os #6 , Ltd . v. Co m m is si on er, 8 5 T.C. 9 00 (19 85 ). The IRS was requi redto no ti fy Bio m ag e’s TMP o f an y

fin al partn ers hi p adm in is tra ti ve ad

jus tm en t re su lt in g fr om

th e IRS ’ au di t fo r th e subjec t year. See
se c. 62 23 (a). Th e IRS m ai le d the th ree c op ie s o f th e Ju ne FPAA to pe ti ti on er i n it s capa ci ty as Bi om ag e’s TMP t o c om pl y with thi s re qu ire m en t. The IRS al so was requi redwithi n 6 0 d ay s af te r th e d ay

on whi chth e IRS m ai le d the no ti fic at io n to Bio m ag e’s TMP t o n ot ify Bio m ag e’s no ti ce p artne rs of t he fin al pa rtn ers hi p adm in is tra ti ve ad

jus tm en ts . See s ec. 6 22 3( a), (d )(2 ); s ee al so sec . 62 31 (a)( 8) . The IRS m ai le d the no ti ce p artne r co py to B io m ag e’s no ti ce p artne rs (on e o f who m was pe ti ti on er) t o c om

pl y with tha t re qu ire m en t. 4 The IRS i s p recl ud edfro m m ai li ng to a partn er a s eco ndFPAA fo r a 4 ta xabl e y ear abs en t fr au d, m al feas an ce, o r m is rep res en ta ti on of am at eri al fact
. See s ec. 6 22 3( f); W is e Guys Hol di ng s, LLC v . Comm is si on er, 1 40 T.C. , (s li p o p. at7) ( Apr . 22 , 20 13 ). Pet it io ne r do es no t cl ai m th atth e IRS ’ m ai li ng of th e n ot ic e p artne r co py to p et it io ne r was att rib ut ab le to frau d, m al feas an ce, o r m is rep res en ta ti on of am at eri al fact , andwe co ns id er p et it io ne r to ha ve waiv edan y (co nt in ue d...)- 9 -

[* 9] Pet it io ne r as se rts th atitne ve r rece iv edth e Ju ne FPAA, an d p et it io ne r at ta ch edto it s o pp os it io n t o re sp on de nt ’s m ot io n M r. Su ss m an e’s de cl arat io n st at in g the same. Pet it io ne r as ks th e Co urt t o c on cl ud e th atres po nd en t n ev er
m ai le d the Ju ne FPAA. W e d ecl in e to do so . The rec or d c on ta in s a USP S Fo rm 38 77 (Fo rm

38 77 ), st am

pe d “ Peac ht ree C en te r St at io n” “ Ju ne 4, 2 01 0” , sh owi ng th atth e IRS on Ju ne 4, 2 01 0, m ai le d a n F PAA to each ad dr es se e an d a t the
co rres po nd in g a dd res s as st at edab ov e. Thi s fo rm rai se s a p res um

pt io n o f of

fic ia l reg ul ari ty whi ch , abs en t co ntrary evi de nc e, es tabl is he s tha t the IRS m ai le d a n FPAA to each of t he li st edad dr es se es at t he co rres po nd in g l is te d a dd res s. See Hoyle v . Commis si on er, 1 36 T.C. 46 3, 4 68 (20 11 ); C ol em anv. Co m m is si on er, 94 T.C. 82 , 90 -9 1 (1 99 0) ; s ee al so Han Ko okLLC I-D v. Co m m is si on er, T.C. Mem o. 2 01 1- 22 3, 1 02 T.C.M. (CCH) 2 58 , 25 9. Thatpre su m pt io n o f m ai li ng is 5
es pe ci al ly stro ng he re wi th res pe ctto th e FPAA m ai le d t o p et it io ne r atMr.

(...co nt inue d) 4 su chcla im . Cf. Men de s v . Comm is si on er, 1 21 T.C. 30 8, 3 12 -3 13 (20 03 ). Whi le so m e o f th e cas es cit edhe rei n re la te to a no ti ce o f de fic ie nc y rathe r 5 th anto anFPAA, th e n ot ic e o f de fic ie nc y cas es ap pl y

with e qu al for ce t o c as es in vo lv in g the m ai li ng of a n F PAA. See Cl ov is I v. Co m m is si on er, 8 8 T.C. 9 80 , 98 2 (1 98 7) ; s ee al so Seal y Po wer, Ltd . v. Co m

m is si on er, 4 6 F .3d38 2, 3 85 -3 86 (5 th Cir . 19 95 ), aff’g i n p art , rev ’g an d re m an di ng inpa rt o n a no th er i ss ue T.C. Mem o. 1 99 2- 16 8.- 10 -

[* 10 ] Su ss m an e’s ho m e ad dr es s, g iv enth atth e USPS a ls o re po rte d tha t the
m ai li ng was t im el y

de li ve red
. Pet it io ne r ob se rv es th atth e Fo rm 38 77 li st s the tra ck in g n um be r of each of th e li st edFPAAs u nd er the he ad in g “Not ic e o f Defi ci en cy forth e Years Ind ic at ed Has BeenSen t t o the Fo ll owi ng Nam edTaxp ay er(s )” an d s ta te s tha t ea chFPAA rel at es to th e “ ta x year en di ng Decem be r 31 , 20 03 ”. Pet it io ne r co nc lu de s tha t the
m ai le d F PAAs re fere nc edinth e Fo rm 38 77 rel at edto 20 03 an d n otto 20 05 . W e se e th in gs di ffer en tl y . W e g iv e li tt le weig htto th e fac t tha t the Fo rm 38 77 rep orts th ateach of t he th ree m ai le d d oc um en ts was an F PAA for20 03 an d d oe s s o u nd er a h ead in g tha t re fers to de fic ie nc y no ti ces rathe r th anto FPAAs. Th e Fo rm 38 77 sh ows th atres po nd en t m ai le d two FP AAs t o p et it io ne r atanad dr es s tha t the 20 05 return re po rts is pe ti ti on er’s ad dr es s an d m ai le d ath irdFPAA to pe ti ti on er atan ad dr es s tha t i s M r. Su ss m an e’s ho m e ad dr es s. Inad di ti on , th e tr ack in g num be rs li st edon th e Fo rm

38 77 co rres po ndto th e tr ack in g n um be rs forth e th ree c op ie s o f th e Ju ne FPAA. W e al so no te th atth e rec or d i nc lu de s a d ecl arat io n o f th e IRS
co nt actpe rs onli st edon th e Ju ne FPAA, av erri ng th atsh e works forth e IRS as a TEFRA Co or di na to r, th atsh e p rep aredth e Fo rm 38 77 an d the th ree c op ie s o f th e Ju ne FPAA, th atth e Ju ne FPAA pe rta in edto th e subjec t year, andth atsh e in co rrec tl y

en te red“ 20 03 ” in st eadof “ 20 05 ” o n the Fo rm 38 77 . She als o a ve rred- 11 -

[* 11 ] inhe r de cl arat io n tha t the IRS n ev er i ss ue d B io m ag e anFPAA fo r it s 2 00 3 ta xabl e y ear. Pet it io ne r (thr ou gh Mr. Su ss m an e’s de cl arat io n) cla im s tha t i t n ev er rece iv edanFPAA fo r th e subjec t year. The v al id ity of a n F PAA, ho wev er, res ts
on it s p ro pe r m ai li ng witho utan y co ns id erat io n o f it s ac tu al rece ip t, s ee Cr owe ll v. Co m m is si on er, 1 02 T.C. 68 3, 6 92 (19 94 ) (n ot in g tha t anFPAA m ay be pro pe rly
m ai le d e ve n i f itis no t ac tu al ly recei ve d b y eit he r th e TMP o r a n ot ic e p artne r),
an d p ro pe r m ai li ng inth is co nt ex t g en eral ly requ ire d tha t the IRS m ai l the Ju ne FPAA to pe ti ti on er atit s ad dr es s as sh own on th e 2 00 5 re turn , see sec . 62 23 (a), (c)( 1)
. Giv enth atres po nd en t m ai le d two co pi es of t he Ju ne FPAA to pe ti ti on er at

6 it s ad dr es s as sh own onth e 2 00 5 re tu rn , we con cl ud e th atth e p ro pe r m ai li ng requi rem en t was m etas t o the Ju ne FPAA whe th er o r no t p et it io ne r actua ll y rece iv edit
. 7
Pet it io ne r m ak es no cla im th atitpro pe rly supp li edth e IRS with the 6 in fo rm at io n n eces sa ry

to tri gg er an y

requi rem en t u nd er s ec. 6 22 3( c)(1 ) an d (2 ) th atth e IRS m ai l an FPAA to anad dr es s o th er tha n tha t s ho wn o n the pa rtn ers hi p return. The IRS’ m ai li ng of t he fir stco py of th e Ju ne FPAA to Mr. Su ss m an e’s

7 ad dr es s, wh ic h was no t l is te d o n the pa rtn ers hi p re tu rn , als o app ears to be a pr op er m ai li ng inth atth e IRS ap pa ren tl y ob ta in edth atad dr es s fr om av ai labl e in fo rm at io n tha t i t p os se ss ed . Sec. 3 01 .62 23 (c)- 1T, Tem po rary Proce d. & Adm in
. Reg s., 5 2 F ed . Reg . 67 84 (Mar . 5, 1 98 7) (st at in g tha t the Co m m is si on er m ay , bu t (co nt in ue d...)- 12 -

[* 12 ] Pet it io ne r as se rts alt ern at iv el y th atif the IRS m ai le d a n F PAA to pe ti ti on er, th enth e p et it io n was fil edti m el y as t o the no ti ce p artne r co py so a s t o i nv ok e th e Co urt’s jur is di ct io n. To th aten d, p et it io ne r co nt en ds th atitfil edth e p et it io n a s a pa rtn er o th er tha n the TMP wit hi n 1 50 da y s o f th e d ay th atth e IRS m ai le d pe ti ti on er the no ti ce p artne r co py in i ts cap aci ty as a n ot ic e p artne r of Bio m ag e. W e d is ag ree wi th pe ti ti on er as to it s u nd ers tand in g o f th e 1 50 -d ay pe ti ti on in g pe rio d (i .e., 90 da y s fo r th e TMP p lu s 6 0 d ay s fo r no ti ce p artne rs ). Co nt rary to pe ti ti on er’s s ug ge st io n tha t the pe rio d b eg in s o n the da y th atth e n ot ic e p artne r co py was m ai le d t o p et it io ne r, se ct io n 6 22 6( a) an d (b ) requi res th atth e co un t be gi n o n the da y

th atth e FPAA was m ai le d t o the TMP. See Han Koo k LLC I- D v. Co m m is si on er, 1 02 T.C.M. (CCH) a t 2 59 . The co un t, the refo re, b eg anon Ju ne 4, 2 01 0, an d p et it io ne r’s pe ti ti on was u nt im el y .

(...co nt inue d) 7 is no t re qu ire d t o, u se othe r rea di ly avai labl e in fo rm at io n p os se ss edby him to m eetth e n ot ifi cat io n re qu ire m en t o f se c. 62 23 (a)) ; s ee al so sec . 62 23 (c)( 2)
.- 13 -

[* 13 ] W e wil l g ran t re sp on de nt ’s m ot io n t o d is m is s thi s ca se forlac k o f juri sd ic ti on . W e h av e co ns id eredall arg um en ts , andto th e ex te ntno t d is cu ss ed , we ha ve reject edth os e arg um en ts as wi th ou t m eri t. To r efl ectth e fo reg oi ng , An ap pr op ria te ord er o f di sm is sa l fo r la ckof ju ris di ct io n wi ll be en te red
.