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.