Opinion
5228-24
05-20-2024
RICHARD ZEMKE & KATER ZEMKE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge.
On April 2, 2024, petitioners filed the Petition to commence this case, indicating therein that they sought review of a notice of deficiency for tax year 2020. No such notice of deficiency was attached to the Petition.
On May 17, 2024, the parties jointly filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that petitioners were not issued any notice of deficiency for tax year 2020, nor had respondent made any other determination with respect to 2020 that would confer jurisdiction on this Court.
Like all federal courts, the Tax Court is a court of limited jurisdiction. Internal Revenue Code section 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 petitioners to invoke the jurisdiction of this Court as to petitioners' 2020 tax year, the Court is obliged to dismiss this case for lack of jurisdiction.
Upon due consideration of the foregoing, it is
ORDERED that the parties' joint Motion to Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction.