Opinion
37914-21S
05-17-2022
LINDA R. STONE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
On December 30, 2021, petitioner filed the Petition to commence this case, indicating therein that, with respect to the taxable year 2019, she seeks review of a notice of deficiency and a notice of determination concerning collection action. Petitioner did not attach to the Petition any copies of a notice of deficiency or notice of determination concerning collection action.
On March 22, 2022, respondent filed an Answer. Therein, respondent asserts that, rather than a notice of deficiency or notice of determination concerning collection action, the Petition was filed in response to a Final Determination Concerning Relief From Joint and Several Liability Under I.R.C. Section 6015 dated October 1, 2021. Respondent notes that a copy of the Final Determination is attached to the Petition.
The Tax Court is a court of limited jurisdiction, and we may exercise our jurisdiction only to the extent authorized by Congress. See I.R.C. § 7442; Naftel v. Commissioner, 85 T.C. 527, 529 (1985). 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). To meet this burden, the party "must establish affirmatively all facts giving rise to our jurisdiction." Ibid. Relatedly, and in relevant part, Rule 149(b) of the Tax Court Rules of Practice and Procedure provides: "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 April 4, 2022, the parties filed a Settlement Stipulation and a Proposed Stipulated Decision. To date, petitioner has not produced or otherwise demonstrated that she was issued any notice of deficiency or notice of determination concerning collection for the 2019 taxable year that would confer jurisdiction on the Court in the above-docketed matter.
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 deficiency or notice of determination issued for petitioner's 2019 taxable year is dismissed for lack of jurisdiction and deemed stricken from the Court's record in this case.