Opinion
27715-22S
08-24-2023
SIMON COHEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 30, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to 2020 and To Strike on the grounds that, as of the date the petition in this case was filed, petitioner had not been issued any notice of deficiency, nor had respondent made any other determination, sufficient to confer jurisdiction on this Court as to petitioner's 2020 tax year. Although the Court provided petitioner the opportunity to file an objection, if any, to respondent's motion, petitioner has not done so.
Like all federal courts, the Tax Court is a court of limited jurisdiction. As petitioner has not produced any notice of deficiency or demonstrated that respondent made any other determination as of the date the petition in this case was filed that would permit petitioner to invoke the jurisdiction of this Court with respect to petitioner's 2020 tax year, the Court is obliged to dismiss for lack of jurisdiction so much of this case relating to tax year 2020.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to 2020 and To Strike is granted in that so much of this case relating to petitioner's 2020 tax year is dismissed for lack of jurisdiction and deemed stricken from the Court's record.