Opinion
2639-24
04-09-2024
PHILLIP WHITMORE & SHERI WHITMORE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 2, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Tax Year 2022 (motion to dismiss) on the grounds that petitioners were not issued any notice of deficiency, nor has respondent made any other determination, sufficient to confer jurisdiction on this Court as to petitioners' 2022 tax year. Respondent indicates that petitioners do not object to the granting of the motion to dismiss.
Like all federal courts, the Tax Court is a court of limited jurisdiction. Internal Revenue Code §7442 does not provide this Court with jurisdiction to review all tax-related matters. As petitioners have not produced any notice of deficiency or demonstrated that respondent made any other determination that would permit them to invoke the jurisdiction of this Court as to their 2022 tax year, the Court is obliged to dismiss for lack of jurisdiction so much of this case relating to tax year 2022.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Tax Year 2022 is granted in that so much of this case relating to tax year 2022 is dismissed for lack of jurisdiction and deemed stricken from the Court's record. Petitioners are advised that their claims relating to the notice of deficiency issued for their 2021 tax year remain pending before the Court.