Opinion
10586-24
08-16-2024
AUBREE SOPKO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 14, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to the Taxable Years 2020 and 2022 and to Strike (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 2020 or 2022 tax years. Respondent represents 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 produced any notice of deficiency, nor demonstrated that respondent made any other determination, that would permit petitioner to invoke the jurisdiction of this Court as to petitioner's 2020 or 2022 tax years, the Court is obliged to dismiss for lack of jurisdiction so much of this case relating to those tax years.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to the Taxable Years 2020 and 2022 and to Strike is granted in that so much of this case relating to tax years 2020 and 2022 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 for petitioner's 2021 tax year remains pending before this Court.