Opinion
10454-23S
03-27-2024
FLORENCIO SIERRA, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Peter J. Panuthos, Special Trial Judge.
On March 21, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Tax Year 2019 (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 2019 tax year. Respondent indicates 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. Because petitioner has not produced any notice of deficiency or demonstrated that respondent made any other determination that would permit petitioner to invoke the jurisdiction of this Court as to petitioner's 2019 tax year, the Court will dismiss for lack of jurisdiction so much of this case relating to tax year 2019.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Tax Year 2019 is granted in that so much of this case relating to petitioner's 2019 tax year is dismissed for lack of jurisdiction and deemed stricken from the Court's record. Petitioner is advised that so much of this case relating to the notice of deficiency issued for petitioner's 2018 tax year remains pending before the Court.
The parties are reminded that this case remains calendared for trial at the Court's San Francisco, California trial session commencing at 10:00 a.m. (PT) on Tuesday, April 2, 2024.