Opinion
17722-23
07-23-2024
KATIE LAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On November 10, 2023, petitioner Katie Lam filed the Petition to commence this case, indicating therein that she seeks review with respect to a notice of deficiency issued for her 2023 tax year. On December 26, 2023, respondent filed an Answer to the Petition. Therein, respondent denies that this case is based on a notice of deficiency issued for petitioner's 2023 tax year and alleges that only a notice of deficiency issued in 2023 with respect to petitioner's 2021 tax year is properly at issue. A copy of that notice of deficiency is attached to respondent's Answer. On July 2, 2024, the parties filed a Proposed Stipulated Decision that addresses only petitioner's 2021 tax year.
Like all federal courts, the Tax Court is a court of limited jurisdiction. This Court's jurisdiction in a deficiency case depends, in part, on respondent's issuance of a valid notice of deficiency for the tax year(s) in dispute. See Internal Revenue Code § 6213(a). Here, petitioner has not produced or otherwise demonstrated that respondent issued any notice of deficiency, or made any other determination, sufficient to confer jurisdiction on this Court as to petitioner's 2023 tax year.
Upon due consideration of the foregoing, it is
ORDERED that, on or before August 13, 2024, respondent shall file an appropriate jurisdictional motion with respect to so much of this case relating to petitioner's 2023 tax year. We will hold the parties' Proposed Stipulated Decision pending further action by the Court.