Opinion
3635-21
11-08-2021
Diandra Louise Horton Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On February 8, 2021, petitioner filed the petition to commence this case. In the petition, petitioner indicates she seeks review of a notice of deficiency for her 2020 tax year. Petitioner attached to the petition a copy of a notice of deficiency issued for her 2018 tax year.
On May 11, 2021, respondent filed an answer to the petition. In that answer, respondent denies that petitioner's 2020 tax year is at issue in this case. Rather, respondent alleges that this case is based on the notice of deficiency issued for 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 October 1, 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 deficiency for her 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 a notice of deficiency for 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 a notice of deficiency for petitioner's 2020 tax year is dismissed for lack of jurisdiction.