Opinion
16739-23S
08-20-2024
RYAN GONZALES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 23, 2024, petitioner filed the Petition to commence this case, referencing tax year 2023 as the tax year at issue in this case. However, the notice of deficiency attached to the Petition was issued for petitioner's 2022 tax year.
On August 20, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Tax Year 2023 (motion to dismiss) on the grounds that petitioner has not been issued any notice of deficiency, nor has respondent made any other determination, sufficient to confer jurisdiction on this Court as to petitioner's 2023 tax year. Respondent represents in the motion to dismiss that petitioner has no objection to the granting of the motion.
Like all federal courts, the Tax Court is a court of limited jurisdiction. As petitioner has not produced any notice of deficiency, nor demonstrated that respondent made any other determination that would permit petitioner to invoke the jurisdiction of this Court as to petitioner's 2023 tax year, the Court is obliged to dismiss for lack of jurisdiction so much of this case relating to tax year 2023.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Tax Year 2023 is granted in that so much of this case relating to tax year 2023 is dismissed for lack of jurisdiction and deemed stricken from the Court's record.