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Ricker v. Comm'r of Internal Revenue

United States Tax Court
Mar 24, 2023
No. 24155-22SL (U.S.T.C. Mar. 24, 2023)

Opinion

24155-22SL

03-24-2023

PATRICIA ANNE RICKER & DANIEL RICKER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On January 5, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Notice of Deficiency and To Strike on the grounds that respondent has not issued any notice of deficiency for petitioners' 2017 tax year that would permit petitioners to invoke this Court's jurisdiction as to such a notice. Although the Court provided petitioners the opportunity to file an objection, if any, to respondent's motion, petitioners have not done so.

The Tax Court is a court of limited jurisdiction. As petitioners have not produced or otherwise demonstrated that any notice of deficiency for petitioners' 2017 tax year sufficient to confer jurisdiction upon this Court was issued to petitioners, we are obliged to dismiss for lack of jurisdiction so much of this case relating to a notice of deficiency.

Upon due consideration of the foregoing, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Notice of Deficiency and To Strike is granted and so much of this case relating to a notice of deficiency is dismissed for lack of jurisdiction. Petitioners are advised that their claims relating to the notice of determination concerning collection action issued for their 2017 tax year remain pending before this Court.


Summaries of

Ricker v. Comm'r of Internal Revenue

United States Tax Court
Mar 24, 2023
No. 24155-22SL (U.S.T.C. Mar. 24, 2023)
Case details for

Ricker v. Comm'r of Internal Revenue

Case Details

Full title:PATRICIA ANNE RICKER & DANIEL RICKER, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 24, 2023

Citations

No. 24155-22SL (U.S.T.C. Mar. 24, 2023)