Opinion
2405-23
06-26-2023
EDWARD ARNEL REYNOLDS & JIANCAI ZHU, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 22, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction (motion to dismiss), requesting that so much of this case relating to petitioners' 2017 and 2018 tax years be dismissed on the grounds that petitioners have not been issued any notice of deficiency, nor has respondent made any other determination, sufficient to confer jurisdiction on this Court with respect to petitioners' 2017 and 2018 tax years. Respondent indicates that petitioners do not object to the granting of the motion to dismiss.
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 petitioners have not produced any notice of deficiency or demonstrated that respondent made any other determination that would permit petitioners to invoke the jurisdiction of this Court as to their 2017 and 2018 tax years, the Court will grant respondent's motion to dismiss.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is recharacterized as a Motion to Dismiss for Lack of Jurisdiction as to Taxable Years 2017 and 2018. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Taxable Years 2017 and 2018 is granted in that so much of this case relating to tax years 2017 and 2018 is dismissed for lack of jurisdiction and deemed stricken from the Court's record.