Opinion
4295-24
09-20-2024
RUSSELL J. KAAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On August 9, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Taxable Year 2019 (motion to dismiss) on the grounds that petitioner was not issued any notice of deficiency, nor has respondent made any other determination, sufficient to confer jurisdiction on this Court as to petitioner's 2019 tax year. Although the Court provided an opportunity to petitioner to file an objection, if any, to the motion to dismiss, petitioner has not done so.
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 2019 tax year, the Court is obliged to dismiss for lack of jurisdiction so much of this case relating to tax year 2019.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Taxable Year 2019 is granted in that so much of this case relating to tax year 2019 is dismissed for lack of jurisdiction and deemed stricken from the Court's record. Petitioner is advised that so much of this case relating to the notice of deficiency issued for his 2018 tax year remains pending before the Court.