Opinion
25485-22S
03-24-2023
RASHA VINSON COLLINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 31, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Taxable Year 2021 (motion to dismiss) on the grounds that respondent has not issued any notice of deficiency, or made any other determination, sufficient to confer jurisdiction on this Court as to petitioner's 2021 tax year. Respondent asserts that the proper tax year at issue in this case is petitioner's 2020 tax year, for which respondent issued a notice of deficiency, dated November 21, 2022. In response to respondent's motion to dismiss, petitioner filed a Motion for Leave to File First Amendment to Petition (Embodying First Amendment), which indicates that petitioner agrees that 2020 is the proper tax year issue in this case.
The Tax Court is a court of limited jurisdiction. As petitioner has not produced any notice of deficiency, or demonstrated that respondent has made any other determination, that would permit petitioner to invoke the jurisdiction of this Court as to petitioner's 2021 tax year, we are obliged to grant respondent's motion to dismiss.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Taxable Year 2021 is granted in that so much of this case relating to tax year 2021 is dismissed for lack of jurisdiction and deemed stricken from the Court's record. Petitioner is advised that petitioner's claims with respect to petitioner's 2020 tax year remain pending before the Court. It is further
ORDERED that petitioner's Motion for Leave to File First Amendment to Petition (Embodying First Amendment) is recharacterized as a First Amendment to Petition. It is further
ORDERED that, on or before May 24, 2023, respondent shall file an Answer to Petition, As Amended.