Opinion
4458-21
01-09-2023
DARNELL LOPEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On November 10, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Although petitioner filed an objection to respondent's motion, he did not dispute the jurisdictional allegations made therein.
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). Thus, upon due consideration of the record of this case and for the reasons set forth in respondent's motion, it is
ORDERED that respondent's motion is granted, and this case is dismissed for lack of jurisdiction.