Mcever v. Comm'r of Internal Revenue

Full title: CHRISTOPHER D. MCEVER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court: United States Tax Court

Date published: Jun 13, 2022

No. 16635-21S (U.S.T.C. Jun. 13, 2022)

Opinion

16635-21S

06-13-2022

CHRISTOPHER D. MCEVER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge.

ORDER

Kathleen Kerrigan Chief Judge.

On May 7, 2021, petitioner filed the petition to commence this case, indicating therein that petitioner seeks review of a notice of deficiency and notice of determination concerning collection action issued for petitioner's 2018 tax year. Petitioner, however, attached only a copy of a notice of deficiency issued for his 2018 tax year.

The Tax Court is a court of limited jurisdiction. It may therefore exercise jurisdiction only to the extent expressly provided by statute. Breman v. Commissioner, 66 T.C. 61, 66 (1976). 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). Furthermore, in relevant part, Rule 149(b), Tax Court Rules of Practice and Procedure states: "Failure to produce evidence, in support of an issue of fact as to which a party has the burden of proof and which has not been conceded by such party's adversary, may be ground for dismissal or for determination of the affected issue against that party."

On July 16, 2021, the parties submitted a proposed stipulated decision in which only the deficiency for petitioner's 2018 tax year is addressed. Although petitioner has not produced or otherwise demonstrated that he was issued any notice of determination concerning collection action for his 2018 tax year, respondent has failed to file an appropriate jurisdictional motion concerning petitioner's claims regarding such a notice of determination.

Upon due consideration of the foregoing, it is

ORDERED that, on the Court's own motion, so much of this case relating to a notice of determination concerning collection action for petitioner's 2018 tax year is dismissed for lack of jurisdiction and deemed stricken from the Court's record in this case.