Opinion
12865-23
05-24-2024
BRENDA D. WHITE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 23, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction (motion to dismiss), requesting that so much of this case relating to 2023 be dismissed because 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 2023 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. 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 2023 tax year, the Court is obliged to dismiss this case for lack of jurisdiction as it relates to tax year 2023.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is recharacterized as a Motion to Dismiss for Lack of Jurisdiction as to Tax Year 2023. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Tax Year 2023 is granted in that so much of this case relating to tax year 2023 is dismissed for lack of jurisdiction and deemed stricken from the Court's record.