Opinion
4425-23L
06-23-2023
GENTLE PARTNERS IN HOSPICE, LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge.
On May 12, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction (motion to dismiss) on the grounds that petitioner has not been issued any notice of deficiency or notice of determination concerning collection, nor has respondent made any other determination, with respect to Form 941 for tax periods ending June 30, 2020, March 31, 2021, September 30, 2021, December 31, 2021, and December 31, 2022, and Form 940 for tax periods ending December 31, 2021, and December 31, 2022, that would permit petitioner to invoke the jurisdiction of this Court. On June 16, 2023, petitioner filed a Response to Motion to Dismiss for Lack of Jurisdiction, indicating that petitioner has no objection to the granting of respondent's motion to dismiss.
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. As petitioner has not produced any notice of deficiency or demonstrated that respondent made any other determination that would permit petitioner to invoke the jurisdiction of this Court as to the tax periods at issue in this case, 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.