Opinion
17495-23
07-12-2024
JACKSON GARMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On January 7, 2024, petitioner Jackson Garms filed a First Amended Petition, indicating therein that petitioner seeks review with respect to a notice of deficiency issued for petitioner's 2023 tax year. On February 27, 2024, respondent filed an Answer to Amended Petition. Therein, respondent denies that this case is based on a notice of deficiency issued for petitioner's 2023 tax year and alleges that only a notice of deficiency issued for petitioner's 2021 tax year is properly at issue. Respondent attached a copy of the 2021 notice of deficiency to his Answer. On July 11, 2024, the parties filed a Proposed Stipulated Decision addressing only petitioner's 2021 tax year.
Like all federal courts, the Tax Court is a court of limited jurisdiction. This Court's jurisdiction in a deficiency case depends, in part, on respondent's issuance of a valid notice of deficiency for the tax year(s) in dispute. See Internal Revenue Code § 6213(a). Here, petitioner has not produced or otherwise demonstrated that respondent issued any notice of deficiency, or made any other determination, sufficient to confer jurisdiction on this Court as to petitioner's 2023 tax year.
Upon due consideration of the foregoing, it is
ORDERED that, on or before August 2, 2024, respondent shall file an appropriate jurisdictional motion with respect to so much of this case relating to petitioner's 2023 tax year. We will hold the parties' Proposed Stipulated Decision pending further action by the Court.