Opinion
15899-23
11-30-2023
MICHAEL RICHARD LEARNED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On November 29, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction and To Strike as to Taxable Year 2023 (motion to dismiss) on the grounds that petitioner has not been issued any notice of deficiency, nor has respondent made any other determination, sufficient to confer jurisdiction on this Court as to petitioner's 2023 tax year. Respondent states that the tax year properly at issue in this case is petitioner's 2021 tax year. Respondent attached a copy of the notice of deficiency, dated July 10, 2023, issued to petitioner for his 2021 tax year. Respondent indicates that petitioner does not object to the granting of the motion to dismiss.
Like all federal courts, the Tax Court is a court of limited jurisdiction. As petitioner has not produced any notice of deficiency or demonstrated that respondent made any other determination that would permit petitioner to invoke the jurisdiction of this Court as to petitioner's 2023 tax year, the Court is obliged to dismiss for lack of jurisdiction so much of this case relating to petitioner's 2023 tax year.
Upon due consideration of the foregoing, it is
ORDERED that respondent's above-referenced motion to dismiss is recharacterized as a Motion to Dismiss for Lack of Jurisdiction as to Taxable Year 2023 and To Strike. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Taxable Year 2023 and To Strike is granted in that so much of this case relating to tax year 2023 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 2021 tax year remains pending before this Court.