Opinion
13069-22
03-15-2023
NICOLE HORTON & WILLIE HORTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
In this case, petitioners seek to challenge notices of deficiency issued for their 2019 and 2021 tax years. On August 30, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that, as to a notice of deficiency issued for petitioners' 2019 tax year, the petition was not filed within the time prescribed in the Internal Revenue Code. On December 20, 2022, respondent filed a First Supplement to Motion to Dismiss for Lack of Jurisdiction asserting that, as to a notice of deficency for petitioners' 2021 tax year, no such notice was issued to petitioners. Although the Court provided petitioners the opportunity to file an objection, if any, to respondent's motion, as supplemented, petitioners have not done so.
The Tax Court is a court of limited jurisdiction. 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 a deficiency case, this Court's jurisdiction depends on the issuance of a valid notice of deficiency and the timely filing of a petition within 90 days, or 150 days if the notice is addressed to a person outside the United States, after the notice of deficiency is mailed (not counting Saturday, Sunday, or a legal holiday in the District of Columbia as the last day). Rule 13(a), (c), Tax Court Rules of Practice and Procedure; Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022); Monge v. Commissioner, 93 T.C. 22, 27 (1989); Normac, Inc. v. Commissioner, 90 T.C. 142, 147 (1988).
The record in this case establishes that, as to the notice of deficiency issued for petitioners' 2019 tax year, the petition was not timely filed. Furthermore, petitioners have not produced or otherwise demonstrated that they were issued a notice of deficiency for their 2021 tax year that would permit them to invoke the jurisdiction of this Court. Accordingly, the Court is obliged to dismiss this case for lack of jurisdiction. However, although petitioners cannot prosecute this case in this Court, petitioners may continue to pursue an administrative resolution of 2019 and 2021 tax liabilities directly with the IRS.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, as supplemented, is granted and this case is dismissed for lack of jurisdiction.