Opinion
779-22S
06-29-2022
JOHN L. BERNSTEIN & SHAWNTE R. BERNSTEIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On January 24, 2022, petitioners filed the petition to commence this case, seeking review with respect to their 2016, 2017, and 2018 tax years. Petitioners attached to the petition three notices of deficiency issued only to petitioner John L. Bernstein for the just-referenced tax years. On March 18, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Shawnte R. Bernstein and to Change Caption (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 Ms. Bernstein for tax years 2016, 2017, and 2018. On May 26, 2022, petitioners filed an Opposition to Motion to Dismiss for Lack of Jurisdiction as to Shawnte R. Bernstein.
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 depends on the issuance of a valid notice of deficiency to the taxpayer 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 generally depends on the issuance to the taxpayer 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 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.
Petitioners assert in their opposition to respondent's motion to dismiss that, because petitioners jointly filed tax returns for 2016, 2017, and 2018, they should be permitted to seek relief jointly. However, as petitioners have not produced or otherwise demonstrated that petitioner Shawnte R. Bernstein was issued any notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court as to her 2016, 2017, and 2018 tax years, this Court lacks jurisdiction in this case with respect to Ms. Bernstein.
In view of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Shawnte R. Bernstein and to Change Caption is granted and so much of this case relating to petitioner Shawnte R. Bernstein is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "John L. Bernstein, Petitioner v. Commissioner of Internal Revenue, Respondent".