Opinion
7335-24L
07-22-2024
ELIZABETH SANCHEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 17, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Notice of Deficiency Only (motion to dismiss) on the grounds that petitioner was not issued any notice of deficiency, nor has respondent made any other determination, sufficient to confer jurisdiction on this Court as to petitioner's 2012, 2013, 2014, 2016, 2017, 2018, and 2021 tax years. Respondent indicates in his motion that petitioner does not object to the granting of the motion to dismiss.
Like all federal courts, the Tax Court is a court of limited jurisdiction. As petitioner has not demonstrated that respondent issued any notice of deficiency that would permit petitioner to invoke the jurisdiction of this Court as to petitioner's 2012, 2013, 2014, 2016, 2017, 2018, and 2021 tax years, the Court is obliged to dismiss this case for lack of jurisdiction insofar as it relates 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 Only is granted in that so much of this case relating to a notice of deficiency is dismissed for lack of jurisdiction and deemed stricken from the Court's record in this case.
Petitioner is advised that so much of this case relating to the notices of determination issued with respect to petitioner's 2012, 2013, 2014, 2016, 2017, 2018, and 2021 has not been dismissed and remains pending before this Court.