Opinion
6079-23
11-06-2023
DAVID M. THOMAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On October 20, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that petitioner has not been issued any notice of deficiency, nor has respondent made any other determination, sufficient to confer jurisdiction on this Court as to petitioner's 2021 tax year. (So much of this case relating to petitioner's 2020 tax year was previously dismissed by Order served October 18, 2023). Although the Court provided petitioner the opportunity to file an objection, if any, to respondent's October 20, 2023, motion petitioner has not done so.
Like all federal courts, the Tax Court is a court of limited jurisdiction. Internal Revenue Code section 7442 does not provide this Court with jurisdiction to review all tax-related matters. As petitioner has not produced any notice of deficiency, nor has petitioner demonstrated that respondent made any other determination, that would permit petitioner to invoke the jurisdiction of this Court as to petitioner's 2021 tax year, the Court is obliged to dismiss this case for lack of jurisdiction.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction.