Opinion
12854-20S
12-30-2021
Peter I. Efochie Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On November 3, 2020, petitioner filed the petition to commence this case, indicating therein that petitioner seeks review with respect to a notice of deficiency for tax year 2020. However, petitioner attached to the petition a notice of deficiency issued to him for tax year 2018.
On December 29, 2020, respondent filed an answer to the petition. In that answer, respondent denies that petitioner's 2020 tax year is at issue in this case. Respondent has not filed an appropriate jurisdictional motion with respect to 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 December 29, 2021, the parties filed 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 he was issued any notice of deficiency or other determination for his 2020 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 petitioner's 2020 tax year.
Upon due consideration, it is
ORDERED that, on the Court's own motion, so much of this case relating to tax year 2020 is dismissed for lack of jurisdiction.