Opinion
5837-21
03-04-2022
Randall Jennette Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Lewis R. Carluzzo, Chief Special Trial Judge.
This case is before the Court on (1) respondent's motion to dismiss for lack of jurisdiction, filed June 22, 2021 (respondent's motion); (2) petitioner's motion for judgment upon the pleadings, filed September 8, 2021; (3) petitioner's motion for summary judgment, filed September 13, 2021; (4) petitioner's Motion for cease and decease order against any collection attempts in the above captioned matter while litigation is ongoing, filed September 13, 2021; and (5) petitioner's motion for stay, filed September 21, 2021. Petitioner's objection to respondent's motion is embodied in his response to the motion, filed July 6, 2021.
On February 22, 2021, petitioner filed the petition to commence this case, in which he appears to raise issues related to his 2008, 2009, 2011, and 2012 tax years. Petitioner did not attach to his petition any notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court.
According to respondent, the Court is without jurisdiction in this matter because petitioner has not been issued any notice of deficiency or notice of determination that would permit petitioner to invoke the jurisdiction of this Court. Specifically, respondent contends that (1) as to a notice of determination concerning collection action for 2011 and 2012, such notices were previously litigated by petitioner in his case at Docket No. 12713-16L and that case is now closed; and (2) as to a notice of deficiency for 2008, 2009, 2011, and 2012 and a notice of determination for 2008 and 2009, no such notices have been issued to petitioner.
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 a case seeking the redetermination of a deficiency, the jurisdiction of the Court depends, in part, on the issuance by the Commissioner of a valid notice of deficiency to the taxpayer. Rule 13(c), Tax Court Rules of Practice and Procedure; Frieling v. Commissioner, 81 T.C. 42, 46 (1983). The notice of deficiency has been described as "the taxpayer's ticket to the Tax Court" because without it, there can be no prepayment judicial review by this Court of the deficiency determined by the Commissioner. Mulvania v. Commissioner, 81 T.C. 65, 67 (1983).
Similarly, this Court's jurisdiction in a case seeking review of a determination with regard to certain collection activity under I.R.C. section 6320 or 6330 depends, in part, upon the issuance of a valid notice of determination by the IRS Office of Appeals. I.R.C. secs. 6320(c) and 6330(d) (1); Rule 330(b), Tax Court Rules of Practice and Procedure; Offiler v. Commissioner, 114 T.C. 492 (2000).
Petitioner's objection to respondent's motion fails to address respondent's jurisdictional allegations. The record reflects that petitioner has not produced or otherwise demonstrated that as of the time the petition was filed, petitioner was issued any notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court with respect to the tax years placed at issue in this case. That being so, it is
ORDERED that respondent's motion is granted. It is further
ORDERED that this case is dismissed for lack of jurisdiction upon the ground that there has been no showing that respondent has issued a notice of deficiency or any other notice of determination sufficient to confer jurisdiction on this Court over the years referenced in the petition. Because the Court has no jurisdiction in this case, it is further
ORDERED that petitioner's above-referenced motions are moot.