Opinion
9964-21
09-20-2021
Joseph Michael Basile Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY, CHIEF JUDGE
On March 22, 2021, petitioner filed the petition to commence this case. The petition indicates that petitioner seeks review of a notice of deficiency for tax year 2021. However, the notice of deficiency petitioner attached to the petition was issued for petitioner's 2018 tax year.
On July 16, 2021, respondent filed an answer to the petition. In that answer, respondent denies that the notice of deficiency on which this case is based was issued for petitioner's 2021 tax year and asserts instead that the notice was issued for petitioner's 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). 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 September 13, 2021, the parties submitted a proposed stipulated decision in which only petitioner's 2018 tax year is referenced. Petitioner has not produced or otherwise demonstrated that petitioner was issued any notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court with respect to petitioner's 2021 tax year. Accordingly, pursuant to Rule 149(b), Tax Court Rules of Practice and Procedure, we will dismiss for lack of jurisdiction so much of this case relating to tax year 2021.
Upon due consideration, it is
ORDERED that, on the Court's own motion, so much of this case relating to tax year 2021 is dismissed for lack of jurisdiction.
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