Opinion
659-23L
06-12-2023
MARCO B. LARSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 17, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction and To Strike Tax Years 2013, 2014, and 2018. Respondent asserts in that motion that (1) as to a notice of deficiency for petitioner's 2013 through 2018 tax years, no such notice was issued to petitioner that would permit him to invoke the jurisdiction of this Court, and (2) respondent has made no other determination as to petitioner's 2013, 2014, and 2018 tax years sufficient to confer jurisdiction upon this Court. Although the Court provided petitioner the opportunity to file an objection, if any, to respondent's motion, and has granted two extensions for any objection to be filed, petitioner has failed to file an objection.
Like all federal courts, the Tax Court is a court of limited jurisdiction. Internal Revenue Code section 7442 does not provide this Court with jurisdiction to review all tax-related matters. As petitioner has not produced any notice of deficiency or notice of determination issued to him for tax years 2013, 2014, and 2018, nor any notice of deficiency issued to him for tax years 2014, 2015, and 2017, so much of this case relating to those notices and tax years must be dismissed for lack of jurisdiction.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction and To Strike Tax Years 2013, 2014, and 2018 is recharacterized as a Motion to Dismiss for Lack of Jurisdiction as to Tax Years 2013, 2014, and 2018 and as to a Notice of Deficiency for Tax Years 2015, 2016, and 2017 and To Strike. It is further
ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to tax years 2013, 2014, and 2018 and to a notice of deficiency for tax years 2015, 2016, and 2017 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 a notice of determination for tax years 2015, 2016, and 2017 remains pending before this Court at this time.