Opinion
1880-22S
11-09-2022
LEROY CLARENCE WARNEKA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
John O. Colvin Judge
This case is currently calendared for trial at the standalone remote trial session of the Court scheduled to commence on December 19, 2022.
On September 28, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction. On October 25, 2022, petitioner filed an Objection to Respondent's Motion to Dismiss for Lack of Jurisdiction. The Tax Court may exercise jurisdiction only to the extent provided by Congress. Naftel v. Comm'r, 85 T.C. 527, 529 (1985). According to the record, IRS has made no determination in this case over which Congress has provided jurisdiction to this Court. Upon due consideration of the forgoing, it is
ORDERED that this case is stricken for trial from the Court's December 19, 2022, standalone remote trial session. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed September 28, 2022, is granted, and this case is dismissed for lack of jurisdiction.