Opinion
8355-24S
08-23-2024
HERV'E OLIVIER, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On July 10, 2024, respondent filed a First Amended Motion to Dismiss for Lack of Jurisdiction (motion to dismiss) on the grounds that respondent has made no determination sufficient to confer jurisdiction on this Court as to petitioner's 2021 tax year. Although the Court provided an opportunity to petitioner to file an objection, if any, to the motion to dismiss, petitioner has 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 petitioner has not demonstrated that respondent made any determination that would permit petitioner to invoke the jurisdiction of this Court as to petitioner's 2021 tax year, the Court is obliged to dismiss this case for lack of jurisdiction.
Upon due consideration of the foregoing, it is
ORDERED that respondent's First Amended Motion to Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction.