Opinion
20435-23S
04-01-2024
PAOLA CASTANEDA & IVAN ZAZUETA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 13, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Tax Years 2020 and 2022 on the grounds that petitioners have not been issued any notice of deficiency, nor has respondent made any other determination, sufficient to confer jurisdiction on this Court as to petitioners' 2020 and 2022 tax years. Although the Court provided petitioners the opportunity to file an objection, if any, to respondent's motion, petitioners have not done so.
Like all federal courts, the Tax Court is a court of limited jurisdiction. As petitioners have not produced any notice of deficiency or demonstrated that respondent made any other determination that would permit petitioners to invoke the jurisdiction of this Court as to their 2020 and 2022 tax years, the Court is obliged to dismiss for lack of jurisdiction so much of this case relating to tax years 2020 and 2022.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Tax Years 2020 and 2022 is granted and so much of this case relating to petitioners' 2020 and 2022 tax years is dismissed for lack of jurisdiction. Petitioners are advised that their claims relating to the notice of deficiency issued for their 2021 tax year remain pending before the Court.