Opinion
4775-23S
12-22-2023
MIDEISY MAYELIN LEON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On October 13, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction. In that motion respondent asserts that, as to petitioner's 2020 tax year (1) respondent has not issued any notice of determination concerning a request for relief from joint and several liability, under Internal Revenue Code (I.R.C.) §6015, or any statutory notice of deficiency, required by I.R.C. §6213(a), that would form the basis for a Petition to this Court; (2) respondent has not located any election for relief under I.R.C. §6015 nor has one been provided by petitioner that would form the basis for a Petition to this Court; and (3) respondent has not made any other determination, that would confer jurisdiction on this Court. Although the Court provided petitioner the opportunity to file an objection, if any, to respondent's motion, petitioner has not done so.
Like all federal courts, 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 demonstrated that respondent made any other determination that would permit petitioner to invoke the jurisdiction of this Court as to petitioner's 2020 tax year, the Court is 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 is granted and this case is dismissed for lack of jurisdiction.