Opinion
22865-22
03-24-2023
VIRGIL JOSEPH AIELLO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 7, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Taxable Year 2014 and To Strike on the grounds that respondent has not issued any notice of deficiency or notice of determination, or made any other determination, sufficient to confer jurisdiction on this Court as to petitioner's 2014 tax year. On December 21, 2022, respondent filed a First Supplement to Motion to Dismiss for Lack of Jurisdiction as to Taxable Year 2014 and To Strike. Although the Court provided petitioner the opportunity to file an objection, if any, to respondent's motion, petitioner has not done so.
The Tax Court is a court of limited jurisdiction. Internal Revenue Code section 7442 does not provide this Court with jurisdiction to review all tax-related matters. As petitioner has not produced any notice of deficiency or notice of determination, or demonstrated that respondent has made any other determination, that would permit petitioner to invoke the jurisdiction of this Court as to his 2014 tax year, we are obliged to dismiss this case for lack of jurisdiction.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Taxable Year 2014 and To Strike, as supplemented, is granted in that so much of this case relating to tax year 2014 is dismissed for lack of jurisdiction and deemed stricken from the Court's record. Petitioner is advised that his claims with respect to the notice of determination concerning collection action issued for his 2015 tax year currently remain pending before this Court.