Opinion
3249-22
03-16-2023
CAROL CULVER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 24, 2022, petitioner filed the petition to commence this case, indicating therein that she seeks review of notices of deficiency for tax years 2015, 2017, 2018, and 2019. Petitioner attached to the petition only a notice of deficiency issued for petitioner's 2019 tax year.
On August 8, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Tax Years 2015, 2017, and 2018 and To Strike (motion to dismiss). In his motion to dismiss, respondent asserts that (1) as to notices of deficiency issued to petitioner for tax years 2015 and 2018, the petition was not filed within the time prescribed in the Internal Revenue Code, and (2) as to a notice of deficiency for petitioner's 2017 tax year, no such notice has been issued to petitioner and respondent has made no other determination that would permit petitioner to invoke the jurisdiction of this Court as to her 2017 tax year.
On December 29, 2022, petitioner filed a Response to Motion to Dismiss for Lack of Jurisdiction as to Tax Years 2015, 2017, and 2018 and To Strike. However, that response consists only of copies of respondent's motion to dismiss and the Court's Order issued December 19, 2022, directing petitioner to file a response to respondent's motion to dismiss.
The Tax Court is a court of limited jurisdiction. 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 and the timely filing of a petition within 90 days, or 150 days if the notice is addressed to a person outside the United States, after the notice of deficiency is mailed (not counting Saturday, Sunday, or a legal holiday in the District of Columbia as the last day). Rule 13(a), (c), Tax Court Rules of Practice and Procedure; Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022); Monge v. Commissioner, 93 T.C. 22, 27 (1989); Normac, Inc. v. Commissioner, 90 T.C. 142, 147 (1988).
The record in this case establishes that, as to the notices of deficiency issued for petitioner's 2015 and 2018 tax years, the petition was not timely filed. Furthermore, petitioner has not produced or otherwise demonstrated that respondent issued any notice of deficiency, or made any other determination, with respect to her 2017 tax year sufficient to confer jurisdiction upon this Court. The Court, therefore, is obliged to dismiss for lack of jurisdiction so much of this case relating to tax years 2015, 2017, and 2018.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Tax Years 2015, 2017, and 2018 and To Strike is granted in that so much of this case relating to tax years 2015, 2017, and 2018 is dismissed for lack of jurisdiction and is deemed stricken from the Court's record. Petitioner is advised that so much of this case relating to her 2019 tax year remains pending before the Court.