Opinion
14058-22
08-24-2022
SCOTT LANG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
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). Accordingly, and upon due consideration of the record of this case, it is
ORDERED that respondent's motion is granted, and this case is dismissed for lack of jurisdiction.