Opinion
6141-20S
04-29-2022
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.