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Farkas v. Comm'r of Internal Revenue

United States Tax Court
Apr 29, 2022
No. 6141-20S (U.S.T.C. Apr. 29, 2022)

Opinion

6141-20S

04-29-2022

ALAN MICHAEL FARKAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Maurice B. Foley Chief Judge

No notice sufficient to confer jurisdiction upon the Court was attached to the petition. Respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground that no notice sufficient to confer jurisdiction upon the Court in this case was issued to petitioner.

The Tax Court is a court of limited jurisdiction, and we may exercise that jurisdiction only to the extent authorized by Congress. Naftel v. Commissioner, 85 T.C. 527, 529 (1985). Accordingly, and upon due consideration of the record of this case, it is

ORDERED that respondent's motion is granted, and this case is dismissed for lack of jurisdiction.


Summaries of

Farkas v. Comm'r of Internal Revenue

United States Tax Court
Apr 29, 2022
No. 6141-20S (U.S.T.C. Apr. 29, 2022)
Case details for

Farkas v. Comm'r of Internal Revenue

Case Details

Full title:ALAN MICHAEL FARKAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Apr 29, 2022

Citations

No. 6141-20S (U.S.T.C. Apr. 29, 2022)