Opinion
11388-20
04-29-2022
MICHAEL A. WILLIAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
No notice sufficient to confer jurisdiction upon the Court was attached to the petition. On November 18, 2020, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground that no notice sufficient to confer jurisdiction upon the Court in this case was issued to petitioner. Petitioner objected to the granting of the motion, but no notice sufficient to confer jurisdiction upon the Court in this case was provided.
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). Accordingly, and upon due consideration, it is
ORDERED that respondent's motion is granted, and this case is dismissed for lack of jurisdiction.