Opinion
8935-24
09-13-2024
CHARLES E. MOTZ & LEIGH B. MOTZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 2, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Leigh B. Motz on the grounds that Ms. Motz was not issued any notice of deficiency, nor has respondent made any other determination, sufficient to confer jurisdiction on this Court as to Ms. Motz's 2018 tax year. Although the Court provided an opportunity to petitioners to file an objection, if any, to the Motion, petitioners have not done so.
Like all federal courts, the Tax Court is a court of limited jurisdiction. As petitioners have not produced any notice of deficiency, nor demonstrated that respondent made any other determination that would permit Leigh B. Motz to invoke the jurisdiction of this Court as to her 2018 tax year, the Court is obliged to dismiss for lack of jurisdiction so much of this case relating to Ms. Motz.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Leigh B. Motz is granted in that so much of this case relating to petitioner Leigh B. Motz is dismissed for lack of jurisdiction and deemed stricken from the Court's record. It is further
ORDERED that the caption of this case is amended to read: "Charles E. Motz, Petitioner v. Commissioner of Internal Revenue, Respondent".