Opinion
12159-23S
10-05-2023
VIESTURS PETERSONS & SILVIJA PETERSONS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On August 2, 2023, the Court issued an Order to Show Cause. That Order directed petitioners to show cause in writing why the Court should not issue an Order removing the small tax case designation, as it appears that the amount in dispute in this case for tax year 2017 exceeds $50,000.00 and, therefore, this case cannot proceed as a "small tax case" under Internal Revenue Code section 7463. No response to the Order to Show Cause has been received from petitioners.
On September 21, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Silvija Petersons and To Change Caption (motion to dismiss) on the grounds that Silvija Petersons was not issued any notice of deficiency, nor has respondent made any other determination, sufficient to confer jurisdiction on this Court as to Ms. Petersons' 2017 tax year. Respondent indicates that petitioners have no objection to the granting of the motion to dismiss. Like all federal courts, the Tax Court is a court of limited jurisdiction. As petitioners have not produced any notice of deficiency or demonstrated that respondent made any other determination that would permit petitioner Silvija Petersons to invoke the jurisdiction of this Court as to her 2017 tax year, the Court is obliged to dismiss for lack of jurisdiction so much of this case relating to petitioner Silvija Petersons.
Upon due consideration of the foregoing, it is
ORDERED that the Court's above-referenced Order to Show Cause is made absolute. It is further
ORDERED that the docket number of this case is amended by deleting the letter "S" and the Clerk of the Court is directed to process this case to trial or other disposition as a regular tax case.
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted and so much of this case relating to petitioner Silvija Petersons 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: "Viesturs Petersons, Petitioner v. Commissioner of Internal Revenue, Respondent".