Opinion
20069-23
07-19-2024
GREY ORTEGA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On December 20, 2023, petitioner Grey Ortega filed the Petition to commence this case, indicating therein that petitioner seeks review with respect to a notice of deficiency issued for petitioner's 2020 and 2021 tax years. However, the jurisdictional notice attached to the Answer filed by respondent on January 26, 2024, is a notice of determination concerning relief from joint and several liability under section 6015. On July 18, 2024, the parties filed a Proposed Stipulated Decision that addresses only petitioner's entitlement to relief from joint and several liability for petitioner's 2020 and 2021 tax years.
Like all federal courts, the Tax Court is a court of limited jurisdiction. This Court's jurisdiction in a deficiency case depends on respondent's issuance of a valid notice of deficiency for the tax year(s) in dispute and the timely filing of a petition seeking review of that notice of deficiency. See Internal Revenue Code § 6213(a). Here, petitioner has not produced or otherwise demonstrated that respondent issued any notice of deficiency, or made any other determination, sufficient to confer jurisdiction on this Court as to petitioner's 2020 and 2021 tax years.
Upon due consideration of the foregoing, it is
ORDERED that, on or before August 12, 2024, respondent shall file an appropriate jurisdictional motion with respect to so much of this case relating to a notice of deficiency for petitioner's 2020 and 2021 tax years. We will hold the parties' Proposed Stipulated Decision pending further action by the Court.