Opinion
7173-21S
03-07-2022
Leroy Darnell Thomas Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge.
On March 3, 2021, petitioner filed the petition to commence this case. On the petition form, petitioner checked the box indicating that with respect to tax year 2018 he seeks review of a notice of deficiency.
On July 2, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Respondent asserts in his motion to dismiss that, as of the time the petition was filed, no notice of deficiency or notice of determination had been issued to petitioner nor had respondent failed to make any determination that would permit petitioner to invoke the jurisdiction of this Court as to his 2018 tax year. Respondent also asserted that after the petition was filed, respondent issued a Notice of Deficiency on April 23, 2021, for petitioner's 2018 tax year.
The Court ordered petitioner to file an objection, if any, to respondent's motion to dismiss on or before August 3, 2021. To this date, petitioner has not filed an objection to respondent's motion to dismiss. The Court notes, however, that petitioner timely filed a petition at Docket No. 25527-21S for the Notice of Deficiency issued April 23, 2021.
This Court is a court of limited jurisdiction. It may therefore exercise jurisdiction only to the extent expressly provided by statute. Breman v. Commissioner, 66 T.C. 61, 66 (1976). In a deficiency case, the jurisdiction of the Court depends on (1) the issuance by the Commissioner of a notice of deficiency, and (2) the filing of a timely petition after the notice of deficiency is mailed. Rule 13(a) and (c), Tax Court Rules of Practice and Procedure.
Petitioner has failed to demonstrate that he was issued any notice of deficiency or notice of determination at the time the petition was filed, or that the IRS failed to make any relevant determination within certain statutorily prescribed time periods, with respect to this petition that would permit petitioner to invoke the jurisdiction of the Court. It is therefore
ORDERED that respondent's July 2, 2021, Motion to Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction.
The Court reminds petitioner that his case at Docket No. 25527-21S remains pending before the Court.