Rodgers v. Comm'r of Internal Revenue

Full title: OZELL RODGERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jun 7, 2023

No. 27459-22 (U.S.T.C. Jun. 7, 2023)

Opinion

27459-22

06-07-2023

OZELL RODGERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge.

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge.

On March 10, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that petitioner has not been issued any notice of determination under section 7623 concerning whistleblower action, nor has respondent made any other determination, sufficient to confer jurisdiction on this Court as to petitioner's 2020 and 2021 tax years. Although the Court provided petitioner the opportunity to file an objection, if any, to respondent's motion, petitioner has not done so.

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 petitioner has not produced any notice of determination under section 7623 concerning whistleblower action or demonstrated that respondent made any other determination that would permit petitioner to invoke the jurisdiction of this Court as to petitioner's 2020 and 2021 tax years, the Court is obliged to dismiss this case for lack of jurisdiction.

Upon due consideration of the foregoing, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction.