Opinion
685-24S
09-04-2024
JOSHUA HAQ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 3, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Tax Year 2023 (motion to dismiss) on the grounds that petitioner has not been issued any notice of deficiency, nor has respondent made any other determination, sufficient to confer jurisdiction on this Court as to petitioner's 2023 tax year. Respondent indicates that petitioner does not object to the granting of the motion to dismiss.
Like all federal courts, the Tax Court is a court of limited jurisdiction. As petitioner has not produced any notice of deficiency, nor demonstrated that respondent made any other determination that would permit petitioner to invoke the jurisdiction of this Court as to petitioner's 2023 tax year, the Court is obliged to dismiss for lack of jurisdiction so much of this case relating to petitioner's 2023 tax year.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Tax Year 2023 is granted in that this so much of this case relating to tax year 2023 is dismissed for lack of jurisdiction.