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Kaeding v. Comm'r of Internal Revenue

United States Tax Court
Aug 1, 2022
No. 7124-22 (U.S.T.C. Aug. 1, 2022)

Opinion

7124-22

08-01-2022

MARK H. KAEDING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge

On March 21, 2022, the Court filed a letter by petitioner as an imperfect Petition to commence this case. Therein, petitioner does not allege that he has been issued a notice of deficiency, notice of determination concerning collection action, or any other notice issued by respondent that would permit petitioner to invoke the jurisdiction of this Court. Nor is any such notice attached thereto. Rather, petitioner therein requests the Court's assistance in recovering one or more "economic impact payments" that petitioner alleges were improperly applied to satisfy delinquent child support obligations. Among other things, attached to the Petition is an apparent U.S. Department of the Treasury letter dated February 28, 2022, advising petitioner that a certain Internal Revenue Service payment to petitioner has been so applied.

On April 18, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice sufficient to confer jurisdiction upon the Court in this matter has been issued to petitioner. By Order served April 25, 2022, the Court directed petitioner to file an objection, if any, to respondent's Motion.

On May 2, 2022, petitioner filed an Objection. No notice of deficiency, notice of determination concerning collection action, or any other notice issued by respondent that would permit petitioner to invoke the jurisdiction of this Court is attached to the Objection. Nor does petitioner allege therein that he has been issued such a notice. Rather, petitioner again alleges that one or more "economic impact payments" have been improperly applied to satisfy delinquent child support obligations and argues that the aforementioned letter from the Department of the Treasury confers jurisdiction upon the Court in this matter.

The Tax Court is a court of limited jurisdiction, and we may exercise our jurisdiction only to the extent authorized by Congress. See I.R.C. § 7442; Naftel v. Commissioner, 85 T.C. 527, 529 (1985). Where this Court's jurisdiction is duly challenged, as here, our jurisdiction must be affirmatively shown by the party seeking to invoke that jurisdiction. See David Dung Le, M.D., Inc. v. Commissioner, 114 T.C. 268, 270 (2000), aff'd, 22 Fed.Appx. 837 (9th Cir. 2001). To meet this burden, the party "must establish affirmatively all facts giving rise to our jurisdiction." Ibid.

As the foregoing demonstrates, petitioner, after having been given an opportunity to do so, has failed to provide the Court with a copy of any notice issued by respondent that would permit petitioner to invoke the jurisdiction of this Court. As noted above, petitioner does not even allege that he has been issued such a notice.Consequently, petitioner has failed to carry his burden to "establish affirmatively all facts giving rise to our jurisdiction," David Dung Le, M.D., Inc., 114 T.C. at 270, and we must dismiss this case for lack of jurisdiction.

To the extent petitioner argues that the apparent letter from the Department of the Treasury attached to the Petition confers jurisdiction upon the Court, we disagree. Congress has granted the Court no authority to afford any remedy in the circumstances evidenced by this proceeding, regardless of the merits of petitioner's complaints.

Upon due consideration and for cause, it is

ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction. It is further

ORDERED that petitioner's Motion to Proceed Remotely, filed April 18, 2022, is moot.


Summaries of

Kaeding v. Comm'r of Internal Revenue

United States Tax Court
Aug 1, 2022
No. 7124-22 (U.S.T.C. Aug. 1, 2022)
Case details for

Kaeding v. Comm'r of Internal Revenue

Case Details

Full title:MARK H. KAEDING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Aug 1, 2022

Citations

No. 7124-22 (U.S.T.C. Aug. 1, 2022)