Opinion
3390-22S
06-27-2023
JOYCE SPECTOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On January 31, 2022, petitioner filed the petition to commence this case, indicating therein that petitioner challenges a notice of deficiency issued for her 2021 tax year. Petitioner, however, attached to the petition a copy of a notice of deficiency issued for her 2018 tax year. Respondent has not filed an appropriate jurisdictional motion with respect to so much of this case relating to petitioner's 2021 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 June 26, 2023, the parties submitted a proposed stipulated decision in which only the deficiency for petitioner's 2018 tax year is addressed. Petitioner has not produced or otherwise demonstrated that she was issued any notice of deficiency for her 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.