Opinion
35199-21S
03-28-2022
Maxwell Koble Fariasantos Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge.
On December 27, 2021, petitioner filed the petition to commence this case, indicating therein that petitioner seeks review of a notice of deficiency issued to him for the 2021 tax year. The notice of deficiency petitioner attached to the petition, however, was issued for petitioner's 2020 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."
Respondent has not filed an appropriate jurisdictional motion with respect to petitioner's 2021 tax year. On February 16, 2021, the parties submitted a proposed stipulated decision in which only the deficiency for petitioner's 2020 tax year is referenced. Petitioner has not produced or otherwise demonstrated that petitioner was issued any notice of deficiency for his 2021 tax year.
Upon due consideration of the foregoing, it is
ORDERED that, on the Court's own motion, so much of this case relating to a notice of deficiency for petitioner's 2021 tax year is dismissed for lack of jurisdiction and deemed stricken from the Court's record in this case.