Opinion
13494-20
10-05-2021
James E. Van Pelt, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Joseph W. Nega Judge.
This case was remotely tried at the Court's Hartford, Connecticut trial session that began on September 27, 2021. On September 24, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to taxable years 2014, 2015 and 2016 and to Strike. In that motion, respondent moves, pursuant to Rule 53, that this case be dismissed for lack of jurisdiction insofar as it relates to taxable years 2014, 2015, and 2016, on the ground that no statutory notice of deficiency, as authorized by section 6212 and required by 6213(a) to form the basis for a petition to this Court, has been issued to petitioner with respect to the aforementioned years, nor has respondent made any other determination with respect to petitioner's 2014, 2015, and 2016 taxable years that would confer jurisdiction on this Court.Respondent states in his motion that all portions of the petition in which reference is made to taxable years 2014, 2015, and 2016 should be stricken.
Unless otherwise indicated, all Rule references are to the Tax Court Rules of Practice and Procedure, and all statutory references are to the Internal Revenue Code, at all relevant times.
This Court is a court of limited jurisdiction. It may therefore exercise jurisdiction only to the extent expressly provided by statute. Breman v. Commissioner, 66 T.C. 61, 66 (1976). In a case seeking redetermination of a deficiency, the jurisdiction of the Court depends, in part, on the issuance by the Commissioner of a valid notice of deficiency to the taxpayer. Rule 13(c); Frieling v. Commissioner, 81 T.C. 42, 46 (1983). The notice of deficiency has been described as "the taxpayer's ticket to the Tax Court" because without it, there can be no prepayment judicial review by this Court of the deficiency determined by the Commissioner. Mulvania v. Commissioner, 81 T.C. 65, 67 (1983).
Petitioner did not attach to his petition any notices of deficiency issued to him with respect to the 2014, 2015, and 2016 taxable years, as required by Rule 34(b)(8). At trial, petitioner stated that he has not received any notices of deficiency with respect to those taxable years. Furthermore, the record in this case does not indicate that respondent has made any other determinations with respect to those taxable years that would confer jurisdiction on this Court.
After due consideration and for cause, it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Tax Years 2014, 2015, and 2016 and to Strike, filed September 24, 2021, is granted, in that this case relating to tax years 2014, 2015, and 2016 is dismissed for lack of jurisdiction and the portions of the petition in which references are made to tax years 2014, 2015, and 2016 are hereby deemed stricken.