Opinion
8492-21
02-14-2022
Winston Oliver Williams Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On July 22, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to and to Strike as to the Taxable Year 2018 on the ground no notice of deficiency was issued in respect of petitioner's taxable year 2018. On August 18, 2021, petitioner filed an objection to the motion but did not attach thereto a notice of deficiency authorized by I.R.C. § 6212 and required by I.R.C. § 6213(a). Instead, he attached a Notice CP22E and a Notice CP42.
The Tax Court is a court of limited jurisdiction, and we may exercise that jurisdiction only to the extent authorized by Congress. Naftel v. Commissioner, 85 T.C. 527, 529 (1985). This Court's jurisdiction to redetermine a deficiency depends on the issuance of a valid notice of deficiency and a timely filed petition. Rule 13(a), (c), Tax Court Rules of Practice and Procedure; Monge v. Commissioner, 93 T.C. 22, 27 (1989); Normac, Inc. v. Commissioner, 90 T.C. 142, 147 (1988). Without a valid notice of deficiency for 2018, and upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case as pertains to petitioners' taxable year 2018 is dismissed for lack of jurisdiction and deemed stricken. 1