Opinion
11388-21
07-05-2022
KINZA ABDUL SALAAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
Petitioner filed a petition to commence the instant case on April 6, 2021. No notice sufficient to confer jurisdiction upon the Court was attached to the petition. On September 9, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction.
Petitioner filed an objection to respondent's motion on December 27, 2021, and a further explanation by Letter dated June 15, 2022. Nothing in the record suggests that a notice sufficient to confer jurisdiction upon this Court in this case was issued to petitioner by the Internal Revenue Service.
The Tax Court is a court of limited jurisdiction, and we may exercise that jurisdiction only to the extent authorized by Congress. Naftel v. Commissioner, 85 T.C. 527, 529 (1985). Accordingly, and for the reasons set forth in respondent's motion, it is
ORDERED that respondent's motion is granted, and this case is dismissed for lack of jurisdiction.