Opinion
27799-22
06-26-2023
CHRISTAINA WABEKE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 22, 2022, petitioner filed the petition to commence this case, indicating therein that petitioner seeks review with respect to a notice of deficiency issued for petitioner's 2022 tax year. Petitioner attached to the petition a copy of a notice of deficiency issued for petitioner's 2020 tax year.
On April 23, 2023, respondent filed an answer to the petition. In that answer, respondent asserted that tax year 2022 is not properly at issue in this case. Respondent, however, has not filed an appropriate jurisdictional motion with respect to petitioner's 2022 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 June 23, 2023, the parties submitted a proposed stipulated decision in which only the deficiency for petitioner's 2020 tax year is addressed. Petitioner has not produced or otherwise demonstrated that petitioner was issued any notice of deficiency for petitioner's 2022 tax year.
Upon due consideration of the foregoing, it is
ORDERED that, on the Court's own motion, so much of this case relating to tax year 2022 is dismissed for lack of jurisdiction and deemed stricken from the Court's record in this case.