Opinion
6448-21
02-14-2022
Jameel Antar Hakeem & Veronica Annette Hakeem Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On September 7, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to the Taxable Year 2018 and to Strike on the ground no notice sufficient to confer jurisdiction in this case over petitioners' taxable year 2018 was issued. Petitioners filed a response on September 28, 2021, but did not attach thereto a notice or other document establishing jurisdiction over their taxable year 2018.
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). This Court's jurisdiction to redetermine a deficiency depends on the issuance of a valid notice of deficiency and a timely filed petition. Rule 13(a), (c), Tax Court Rules of Practice and Procedure; Monge v. Commissioner, 93 T.C. 22, 27 (1989); Normac, Inc. v. Commissioner, 90 T.C. 142, 147 (1988). Without a valid notice of deficiency, and upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case as pertains to petitioners' taxable year 2018 is dismissed for lack of jurisdiction and deemed stricken.
Petitioners case will move forward with respect to their taxable year 2017, and all litigants are encouraged to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you are not currently registered for eAccess, please do not attempt to electronically file documents in a pending case without first contacting dawson.support@ustaxcourt.gov. 1