Opinion
8019-23
07-27-2023
ARMANDO I. MATEO & NORA A. MATEO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge.
On June 6, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that petitioners have not been issued any notice of deficiency, nor has respondent made any other determination, sufficient to confer jurisdiction on this Court as to petitioners' 2017 and 2018 tax years. Although the Court provided petitioners the opportunity to file an objection, if any, to respondent's motion, petitioners have not done so.
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 petitioners have not produced any notice of deficiency or demonstrated that respondent made any other determination that would permit petitioners to invoke the jurisdiction of this Court as to petitioners' 2017 and 2018 tax years, the Court is obliged to dismiss this case for lack of jurisdiction. Petitioners are advised that they may still pursue an administrative resolution of their 2017 and 2018 tax years directly with the IRS.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction.