Opinion
2871-23
03-07-2024
TUNJI JEMI ALADE III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
This case is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction, filed May 4, 2023. On May 26, 2023, respondent filed a First Supplement thereto. By the Motion, as supplemented, respondent moves that this case be dismissed for lack of jurisdiction on the ground that no notice of deficiency, nor any other determination that would permit petitioner to invoke the jurisdiction of the Court in the case, has been issued to petitioner. Petitioner opposes the Motion. For the reasons that follow, we must grant respondent's Motion and dismiss this case for lack of jurisdiction.
Background
On February 6, 2023, correspondence from petitioner, including an undated letter, was filed as the Petition to commence this case. In the letter, petitioner states, among other things, that he "would like to appeal the decision of Notice CP12, dated May 9, 2022." An Internal Revenue Service (IRS) Notice CP12 dated May 9, 2022, informing petitioner of a change made to correct an error appearing on his Form 1040, U.S. Individual Income Tax Return, for the taxable year 2021, is attached to the letter. Also attached to the letter is a copy of IRS Form 12203, Request for Appeals Review, in which petitioner references 1999 through 2022 as the tax periods at issue.
In his Motion to Dismiss, as supplemented, respondent asserts that, to the extent petitioner may seek to invoke this Court's jurisdiction over the taxable years 1999 through 2014, and 2016 through 2022, no notice of deficiency, nor any other determination sufficient to confer jurisdiction on the Court in this case, has been issued to petitioner. With respect to the taxable year 2015, respondent asserts that, although a notice of determination concerning collection action was issued to petitioner on November 6, 2020, petitioner previously filed a petition with this Court at Docket No. 13382-20L challenging that determination, and that-following a remand to the IRS Independent Office of Appeals and the issuance of a supplemental notice of determination-a stipulated decision was entered in that case on December 2, 2021. Review of the Court's records confirms respondent's assertions with respect to the taxable year 2015.
On June 16, 2023, petitioner filed an Objection to Motion to Dismiss for Lack of Jurisdiction. Therein, petitioner argues that the aforementioned Notice CP12 attached to the Petition is sufficient to confer jurisdiction on the Court for the taxable year 2021.
Discussion
Like all federal courts, the Tax Court is a court of limited jurisdiction, and we may exercise jurisdiction only to the extent expressly provided by statute. See § 7442; Ramey v. Commissioner, 156 T.C. 1, 11 (2021). Where, as here, this Court's jurisdiction is duly challenged, our jurisdiction must be affirmatively shown by the party seeking to invoke that jurisdiction. See David Dung Le, M.D., Inc. v. Commissioner, 114 T.C. 268, 270 (2000), aff'd, 22 Fed.Appx. 837 (9th Cir. 2001); Romann v. Commissioner, 111 T.C. 273, 280 (1998); Fehrs v. Commissioner, 65 T.C. 346, 348 (1975). To meet this burden, the party "must establish affirmatively all facts giving rise to our jurisdiction." David Dung Le, M.D., Inc., 114 T.C. at 270.
All statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times, and all Rule references are to the Tax Court Rules of Practice and Procedure.
In a case seeking redetermination of a deficiency, our jurisdiction depends in part upon the issuance of a valid notice of deficiency. See §§ 6212, 6213; Rule 13(a); Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126, 139-40 (2022). Indeed, because the issuance of a notice of deficiency is a prerequisite to invoking this Court's deficiency jurisdiction, the notice is often called the taxpayer's "ticket to the Tax Court." Mulvania v. Commissioner, 81 T.C. 65, 67 (1983).
Similarly, our jurisdiction in the collection due process context depends in part upon the issuance of a valid notice of determination. See §§ 6320(c), 6330(d)(1); Rule 330(b); Orum v. Commissioner, 123 T.C. 1, 8 (2004), aff'd, 412 F.3d 819 (7th Cir. 2005); Offiler v. Commissioner, 114 T.C. 492, 498 (2000). It follows that when a valid notice of determination has not been issued to the taxpayer, we are obliged to dismiss the case for lack of jurisdiction. See Offiler, 114 T.C. at 498; Mighty v. Commissioner, T.C. Memo. 2022-44, slip op. at *2 n.2.
To date, petitioner has failed to establish that he has been issued a notice of deficiency, notice of determination, or any other determination sufficient to confer jurisdiction on the Court in this case. Moreover, our own review of the record reveals no indication that respondent has acted-or failed to act-in any manner that could support the Court's jurisdiction in this case. Consequently, petitioner has failed to establish affirmatively all facts giving rise to our jurisdiction, and we must dismiss this case for lack of jurisdiction. David Dung Le, M.D., Inc., 114 T.C. at 270; see also Garland v. Commissioner, 786 Fed.Appx. 240 (11th Cir. 2019) (affirming an order of dismissal for lack of jurisdiction where the taxpayers had failed to produce a notice of deficiency, notice of determination, or any other determination pertaining to the taxable years raised in the petition). It is accordingly
Although petitioner argues otherwise, a Notice CP12 does not confer jurisdiction on this Court. See Peak v. Commissioner, T.C. Memo. 2021-128, at *9 ("A Notice CP12 is issued as a first notice to inform the taxpayer of a math error on an individual return that changes the refund amount claimed on that return.") (citing Internal Revenue Manual pt. 21.3.1.5.8(1)) (Sept. 12, 2017)).
ORDERED that respondent's above-referenced Motion to Dismiss, as supplemented, is granted, and this case is dismissed for lack of jurisdiction. It is further
ORDERED that petitioner's Motion to Proceed Remotely, filed May 30, 2023, is moot.