Opinion
21010-21SL
05-09-2022
ABRAHAM KURANJOOR EAPEN & LEENA ABRAHAM EAPEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge.
No notice sufficient to confer jurisdiction upon the Court was attached to the petition filed to commence this case. On October 21, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no such notice was issued to petitioners.
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). Accordingly, 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.