Opinion
5449-23SL
09-25-2023
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On June 2, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that petitioner was not issued any notice of determination concerning collection action, nor has respondent made any other determination, sufficient to confer jurisdiction on this Court as to petitioner's 2014, 2015, and 2017 through 2022 tax years. 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 disputes. As petitioner has not produced any notice of determination concerning collection action, or demonstrated that respondent made any other determination, that would permit petitioner to invoke the jurisdiction of this Court as to his 2014, 2015, and 2017 through 2022 tax years, 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. It is further
ORDERED that the Clerk of the Court shall serve this Order on petitioner at his address in the Court's record. It is further
ORDERED that the Clerk of the Court shall serve this Order on Otis Stewart, Jr., 20823rd St. North, Birmingham, Alabama 35203.