Opinion
3519-24L
08-01-2024
GROWERS HOUSE HOLDINGS, LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On April 17, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Petitioner's Second and Third Quarters of Taxable Year 2021 on the grounds that petitioner was not issued any notice of determination concerning collection action, nor has respondent made any other determination, sufficient to confer jurisdiction on this Court as to petitioner's taxable periods ending June 30, 2021, and September 30, 2021. 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 determination concerning collection action or demonstrated that respondent made any other determination that would permit petitioner to invoke the jurisdiction of this Court as to the second and third quarters of petitioner's 2021 tax year, the Court is obliged to dismiss for lack of jurisdiction so much of this case relating to the just-described taxable periods.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Petitioner's Second and Third Quarters of Taxable Year 2021is granted and so much of this case relating to petitioner's taxable periods ending June 30, 2021, and September 30, 2021, is dismissed for lack of jurisdiction.