Opinion
919-24S
07-02-2024
CASEY T. CHERVENKA & JESSICA R. CHERVENKA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 19, 2024, petitioners filed the Petition to commence this case, indicating therein that they seek review with respect to a notice of deficiency issued for their 2024 tax year. On February 23, 2024, respondent filed an Answer to the Petition. Therein, respondent asserts that only a notice of deficiency issued for petitioners' 2021 tax year is properly at issue in this case. Respondent attached to his Answer a copy of the notice of deficiency issued to petitioners for their 2021 tax year. On May 16, 2024, the parties filed a Proposed Stipulated Decision that addresses only petitioners' 2021 tax year.
Like all federal courts, the Tax Court is a court of limited jurisdiction. In order for this Court to have jurisdiction in a deficiency case, respondent must have issued petitioner a valid notice of deficiency for the tax year(s) in dispute. See Internal Revenue Code § 6213(a). Here, petitioners have not produced or otherwise demonstrated that respondent issued any notice of deficiency, or made any other determination, sufficient to confer jurisdiction on this Court as to petitioners' 2024 tax year.
Upon due consideration of the foregoing, it is
ORDERED that, on or before July 26, 2024, respondent shall file an appropriate jurisdictional motion with respect to so much of this case relating to petitioners' 2024 tax year. We will hold the parties' Proposed Stipulated Decision pending further action by the Court.