Opinion
30612-21
06-29-2023
WATSON INSURANCE COMPANY LTD., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler Judge
On June 23, 2023, petitioner filed in the above-docketed matter a Motion to Strike Statutory Notice of Deficiency and Motion to Dismiss for Subject Matter Jurisdiction, along with three Declarations in Support. These submissions are procedurally improper on multiple grounds.
First, these motions represent improper joinder of documents. Rule 54(b) of the Tax Court Rules of Practice and Procedure provides that "motions shall be separately stated and not joined together" unless an exception applies. No such exception applies in the filing of these motions. Hence, separate Motions to Strike and to Dismiss are required.
Second, it is improper to include the docket numbers of related cases on motions filed in non-consolidated cases. Separate motions are required, at each individual docket number, in a case that is not consolidated. Petitioner represents that this case is related to Docket Nos. 12220-21, 12223-21, 17350-21, 30613-21, and 30615-21. If the parties are seeking to consolidate these related cases, the parties should file an appropriate motion seeking consolidation.
Finally, it is improper to file a Motion to Strike a notice of deficiency. The Tax Court is a Court of limited jurisdiction and may exercise that jurisdiction only to the extent authorized by Congress. I.R.C. § 7442; Naftel v. Commissioner, 85 T.C. 527, 529 (1985). Whether the Court has jurisdiction is a question that may be raised by either party or the Court itself. See Rule 53. A valid notice of deficiency is required to invoke the Court's jurisdiction, and a case that lacks a valid notice of deficiency shall be dismissed by the Court for a lack of jurisdiction. Pietanza v. Commissioner, 92 T.C. 729, 735-36 (1989), affd without published opinion, 935 F.2d 1282 (3d Cir. 1991); Weinroth v. Commissioner, 74 T.C. 430, 435 (1980); Keeton v. Commissioner, 74 T.C. 377, 379-80 (1980).
Upon due consideration, it is
ORDERED that the Motion to Strike and Motion to Dismiss, filed at Doc. 17, the Declaration of Michael Watson, filed at Doc. 18, the Declaration of Patty Bilyeu, filed at Doc. 19, and the Declaration of Cary Cope, filed at Doc. 20, are hereby stricken from the Court's record in this case. It is further
ORDERED that petitioner shall refile the Motion to Dismiss for Lack of Jurisdiction on or before July 14, 2023.