Opinion
21095-21L
12-27-2023
CLAUDE CUMMINGS, JR. & RUTH O. CUMMINGS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro Judge
On November 28, 2023, the parties filed a Proposed Stipulated Decision (Doc. 18). On December 11, 2023, respondent filed an unopposed Motion to Dismiss Taxable Year 2016 for Lack of Jurisdiction (Doc. 19) on the "ground that no notice of determination, as required by I.R.C. § 6330(a) to form the basis for a petition to this Court, has been sent to [p]etitioners with respect to taxable year 2016, nor has [r]espondent made any other determination with respect to [p]etitioners' taxable year 2016 that would confer jurisdiction on this Court." On December 19, 2023, respondent filed an unopposed Motion to Strike Proposed Stipulated Decision (Doc. 20).
Like all federal courts, the Tax Court is a court of limited jurisdiction. As petitioners have not produced any notice of determination or demonstrated that respondent made any other determination that would permit petitioners to invoke the jurisdiction of this Court as to petitioners' 2016 tax year, the Court is obliged to dismiss for lack of jurisdiction so much of this case relating to petitioners' 2016 tax year.
Upon due consideration, it is hereby
ORDERED that respondent's Motion to Dismiss Taxable Year for Lack of Jurisdiction filed December 11, 2023, is granted in that so much of this case relating to petitioners' 2016 tax year is dismissed for lack of jurisdiction and deemed stricken from the Court's record in this case. It is further
ORDERED that respondent's Motion to Strike Proposed Stipulated Decision filed December 19, 2023, is granted, and the Proposed Stipulated Decision filed November 28, 2023, is hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before February 5, 2024, the parties shall file with the Court either a joint report (or, if that is not expedient, then separate reports) describing the status of the case or a stipulated decision document.