Passwater v. Comm'r of Internal Revenue

Full title: MYRIAM GOVEA PASSWATER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Jul 15, 2024

No. 18196-23 (U.S.T.C. Jul. 15, 2024)

Opinion

18196-23

07-15-2024

MYRIAM GOVEA PASSWATER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

On January 24, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Taxable Year 2018 and to Strike, and on March 12, 2024, filed a First Supplement thereto. Respondent moves that this case be dismissed as to tax year 2018 on the grounds that petitioner was not issued any notice of determination concerning relief from joint and several liability under Internal Revenue Code (I.R.C.) section 6015, nor has respondent made any other determination sufficient to confer jurisdiction on this Court as to petitioner's 2018 tax year. On April 25, 2024, petitioner filed a Response to respondent's First Supplement. Therein petitioner acknowledged that the only tax years properly before the Court are 2016 and 2017.

Like all federal courts, the Tax Court is a court of limited jurisdiction. The parties agree that the notice of determination concerning relief from joint and several liability underlying this case pertains to 2016 and 2017 only. As petitioner has not produced any other notice of determination concerning relief from joint and several liability under I.R.C. section 6015, nor has respondent made any other determination that would permit petitioner to invoke the jurisdiction of this Court, as to petitioner's 2018 tax year, the Court is obliged to dismiss for lack of jurisdiction so much of this case relating to 2018.

Upon due consideration, and for cause, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Taxable Year 2018 and to Strike, filed January 24, 2024, as supplemented, is granted in that so much of this case relating to tax year 2018 is dismissed for lack of jurisdiction and deemed stricken from the Court's record.

Petitioner is advised that her claims concerning the notice of determination concerning relief from joint and several liability under I.R.C. section 6015 issued to her for her 2016 and 2017 tax years remain pending before the Court.