Opinion
1829-23S
05-31-2023
THOMAS J. DUROSS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On April 11, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that, as of the date the petition was filed, petitioner had not been issued any notice of deficiency, nor had respondent made any other determination, that would permit petitioner to invoke the jurisdiction of this Court as to petitioner's 2019 tax year. Although the Court provided petitioner the opportunity to file an objection, if any, to respondent's motion, petitioner has not done so.
Like all federal courts, the Tax Court is a court of limited jurisdiction. Internal Revenue Code section 7442 does not provide this Court with jurisdiction to review all tax-related matters. Petitioner has not produced any notice of deficiency that was issued, or demonstrated that respondent made any other determination, as of the date the petition to commence this case was filed that would be sufficient to confer jurisdiction upon this Court as to petitioner's 2019 tax year. Thus the Court is obliged to dismiss this case for lack of jurisdiction.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction.