Opinion
20819-22S
11-18-2022
THERESA M. HAAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On September 14, 2022, petitioner filed the petition to commence this case, appearing to indicate therein that she seeks review of a notice of deficiency issued for her 2022 tax year. However, petitioner attached to the petition only a notice of deficiency issued for her 2019 tax year. Respondent has not filed an appropriate jurisdictional motion concerning petitioner's 2022 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). Furthermore, 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 November 16, 2022, the parties submitted a proposed stipulated decision in which only the deficiency for petitioner's 2019 tax year is referenced. Furthermore, petitioner has not produced or otherwise demonstrated that she was issued any notice of deficiency for her 2022 tax year.
Upon due consideration of the foregoing, it is
ORDERED that, on the Court's own motion, so much of this case relating petitioner's 2022 tax year is dismissed for lack of jurisdiction and deemed stricken from the Court's record in this case.