Opinion
10115-22
04-24-2023
BENJAMIN BOSTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Kathleen Kerrigan Chief Judge
On April 27, 2022, petitioner filed the petition to commence this case. On June 2, 2022, petitioner filed a First Amended Petition. Petitioner did not attach to the petition or the First Amended Petition any notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court.
On September 26, 2022, respondent filed an Answer to the petition. No notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court is attached to respondent's Answer.
The Tax Court is a court of limited jurisdiction. 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 case seeking the redetermination of a deficiency, the jurisdiction of the Court depends, in part, on the issuance by the Commissioner of a valid notice of deficiency to the taxpayer. Rule 13(c), Tax Court Rules of Practice and Procedure; Frieling v. Commissioner, 81 T.C. 42, 46 (1983). Similarly, this Court's jurisdiction in a case seeking review of a determination with regard to certain collection activity under I.R.C. section 6320 or 6330 depends, in part, upon the issuance of a valid notice of determination by the IRS Office of Appeals. I.R.C. secs. 6320(c) and 6330(d)(1); Rule 330(b), Tax Court Rules of Practice and Procedure; Offiler v. Commissioner, 114 T.C. 492 (2000). An essential prerequisite to the issuance of a notice of determination concerning collection action is the requirement that a taxpayer have requested a hearing before the IRS Office of Appeals within the 30-day period specified in I.R.C. section 6320(a) or 6330(a) and calculated with reference to an underlying notice of Federal tax lien filing, notice of intent to levy, or analogous post-levy notice of hearing rights under I.R.C. section 6330(f) (e.g., a notice of levy on your State tax refund and notice of your right to a hearing).
Other 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.
At this juncture, it appears that the Court lacks jurisdiction of this case because petitioner has not produced or otherwise demonstrated that respondent has issued to him a notice of deficiency or notice of determination, or that respondent has made any other determination, that would permit him to invoke the jurisdiction of this Court.
Upon due consideration of the foregoing, it is
ORDERED that, on or before May 19, 2023, the parties shall show cause in writing why the Court should not dismiss this case for lack of jurisdiction.