Opinion
21099-21
11-12-2021
Debra Marie Duguay Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On June 11, 2021, petitioner filed the petition to commence this case, indicating therein that, with respect to tax year 2018, petitioner seeks review of a notice of determination concerning collection action. No copy of a notice of determination concerning collection action is attached to the petition. Rather, petitioner attached a copy of a notice of deficiency issued for her 2018 tax year.
On October 12, 2020, respondent filed an answer to the petition. In that answer, respondent denies that petitioner disputes a notice of determination concerning collection action and asserts that this case is based on a notice of deficiency issued to petitioner for the 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 October 26 2021, the parties submitted a proposed stipulated decision in which only the deficiency for petitioner's 2018 tax year is referenced. Petitioner has not produced or otherwise demonstrated that she was issued any notice of determination concerning collection action. 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 a notice of determination concerning collection action.
Upon due consideration, it is
ORDERED that, on the Court's own motion, so much of this case relating to a notice of determination concerning collection action for petitioner's 2018 tax year is dismissed for lack of jurisdiction.