Block v. Comm'r of Internal Revenue

Full title: RHONDA BLOCK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jan 5, 2023

No. 12698-21 (U.S.T.C. Jan. 5, 2023)

Opinion

12698-21

01-05-2023

RHONDA BLOCK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On September 22, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Although petitioner was directed to file an objection, if any, to the motion, no response was received.

The Tax Court is a court of limited jurisdiction, and we may exercise that jurisdiction only to the extent authorized by Congress. Naftel v. Commissioner, 85 T.C. 527, 529 (1985). Thus, upon due consideration of the record of this case and for the reasons set forth in respondent's motion, it is

ORDERED that respondent's motion is granted, and this case is dismissed for lack of jurisdiction.