Opinion
36919-21
06-24-2022
PETER CHRISTIAN HESSING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On December 13, 2021, petitioner filed the petition to commence this case, seeking review with respect to his 2020 tax year. No notice of deficiency or notice of determination sufficient to confer jurisdiction upon this Court is attached to the petition. On March 16, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction (motion to dismiss) on the ground that no notice of deficiency or notice of determination sufficient to confer jurisdiction upon this Court was issued to petitioner for his 2020 tax year. On May 23, 2022, in response to respondent's motion to dismiss, petitioner filed a Letter Dated May 17, 2022.
The Tax Court is a court of limited jurisdiction. We may exercise jurisdiction only to the extent expressly provided by statute. Naftel v. Commissioner, 85 T.C. 527, 529 (1985). In addition, jurisdiction must be proven affirmatively, and a taxpayer invoking our jurisdiction bears the burden of proving that we have jurisdiction over the taxpayer's case. See Fehrs v. Commissioner, 65 T.C. 346, 348 (1975); Wheeler's Peachtree Pharmacy, Inc. v. Commissioner, 35 T.C. 177, 180 (1960).
In a deficiency case, this Court's jurisdiction generally depends on the issuance of a valid notice of deficiency and a timely filed petition. Rule 13(a), (c), Tax Court Rules of Practice and Procedure; Monge v. Commissioner, 93 T.C. 22, 27 (1989); Normac, Inc. v. Commissioner, 90 T.C. 142, 147 (1988). Similarly, in a case seeking review of certain IRS collection activity, the Court's jurisdiction depends on the issuance of a valid notice of determination under Internal Revenue Code (I.R.C.) section 6320 or 6330 and the timely filing by the taxpayer of a petition within 30 days of that IRS determination. Smith v. Commissioner, 124 T.C. 492, 498 (2000); I.R.C. sec. 6320(c) and 6330(d)(1); Rule 330(b), Tax Court Rules of Practice and Procedure.
Other types of IRS notices which may form the basis for a petition to the Tax Court, likewise under statutorily prescribed parameters, are a notice of determination concerning relief from joint and several liability (or failure of IRS to make determination within 6 months after election or request for relief), a notice of final determination for disallowance of interest abatement claim (or failure of IRS to make 1 final determination within 180 days after claim for abatement), a notice of determination of worker classification, a notice of determination under section 7623 concerning whistleblower action, and a notice of certification of a seriously delinquent Federal tax debt to the Department of State. No pertinent claims involving I.R.C. sections 6015, 6404(h), 7436, 7623, or 7345, respectively, appear to be involved in this case.
In his letter filed in response to respondent's motion to dismiss, petitioner does not address respondent's jurisdictional allegations. Rather, petitioner focuses on explaining the merits of his claims in this case. However, as petitioner has not produced or otherwise demonstrated that he was issued a notice of deficiency or notice of determination sufficient to confer jurisdiction upon this Court as to his 2020 tax year, this Court lacks jurisdiction and, therefore, cannot reach the merits of this case.
In view of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction. 2