Opinion
26465-22S
05-18-2023
JONATHAN GRIESE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On February 13, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that, as to petitioner's 2012 tax year (1) no notice of determination concerning relief from joint and several liability under Internal Revenue Code section 6015 has been issued to petitioner, (2) respondent has not failed to make a determination under section 6015 within 6 months of an election or claim for relief, and (3) respondent has not made any other determination sufficient to confer jurisdiction on this Court. 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. 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 petitioner's 2021 tax year, 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.