Howard v. Comm'r of Internal Revenue

Full title: TRACEY HOWARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Feb 7, 2024

No. 16205-23 (U.S.T.C. Feb. 7, 2024)

Opinion

16205-23

02-07-2024

TRACEY HOWARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

On October 10, 2023, petitioner filed the Petition to commence this case, indicating that petitioner seeks review of a notice of deficiency issued for petitioner's 2021 tax year. On November 17, 2023, petitioner filed a First Amended Petition, indicating that petitioner challenges a notice of determination concerning collection action issued for petitioner's 2023 tax year. No notice of deficiency or notice of determination is attached to the Petition or First Amended Petition.

On January 23, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to and To Strike as to Notice of Determination Concerning Collection Action (Motion to Dismiss). On January 25, 2023, respondent filed a First Supplement to his Motion to Dismiss. Respondent asserts in his Motion to Dismiss, as supplemented, that so much of this case relating to a notice of determination for petitioner's 2021 tax year and a notice of deficiency and notice of determination for petitioner's 2023 tax year should be dismissed on the grounds that petitioner was not issued any such notices that would permit petitioner to invoke the jurisdiction of this Court. Respondent represents that petitioner does not object to the granting of the Motion to Dismiss, as supplemented.

Like all federal courts, the Tax Court is a court of limited jurisdiction. Petitioner has not produced or otherwise demonstrated that respondent issued any notice of determination as to petitioner's 2021 tax year, or any notice of deficiency or notice of determination as to petitioner's 2023 tax year, that would permit petitioner to invoke the jurisdiction of this Court as to such notices. Accordingly, we will grant respondent's Motion to Dismiss, as supplemented.

Upon due consideration of the foregoing, it is

ORDERED that respondent's above-referenced Motion to Dismiss, as supplemented, is granted and so much of this case relating to a notice of determination for tax year 2021 and to tax year 2023 is dismissed for lack of jurisdiction. Petitioner is advised that so much of this case relating to the notice of deficiency issued for petitioner's 2021 tax year remains pending before the Court.