Opinion
2749-24S
04-12-2024
BRIAN L. ANDERSON, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On April 11, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Taxable Year 2023 (motion to dismiss) on the grounds that petitioner was not issued any notice of deficiency, nor has respondent made any other determination, sufficient to confer jurisdiction on this Court as to petitioner's 2023 tax year. Respondent represents that petitioner does not object to the granting of the motion to dismiss.
Like all federal courts, the Tax Court is a court of limited jurisdiction. As petitioner has not produced any notice of deficiency, nor demonstrated that respondent made any other determination that would permit petitioner to invoke the jurisdiction of this Court, as to petitioner's 2023 tax year, the Court is obliged to dismiss for lack of jurisdiction so much of this case relating to 2023.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Taxable Year 2023 is granted in that so much of this case relating to tax year 2023 is dismissed for lack of jurisdiction and deemed stricken from the Court's record. Petitioner is advised that his claims concerning the notice of deficiency issued to him for his 2021 tax year remain pending before the Court.