Opinion
788-22S
07-27-2022
NAYRIKA DEBORA MASJEDI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
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 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 to Dismiss for Lack of Jurisdiction, filed July 22, 2022, is granted, and this case is dismissed for lack of jurisdiction.