Opinion
19725-21
03-21-2022
Padraic A. Keating Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On June 1, 2021, the Court received from petitioner a letter, which was filed as the petition to commence this case in order to protect the taxpayer's interest to the extent possible. Petitioner indicates in that letter that he seeks this Court's review "in regard to the stimulus return(s), due to all." No notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court is attached to the petition. On November 2, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency or notice of determination sufficient to confer jurisdiction upon the Court was issued to petitioner. On December 23, 2021, the Court received a document from petitioner, which was filed as petitioner's Objection to Motion to Dismiss for Lack of Jurisdiction.
The Tax Court is a court of limited jurisdiction. We may exercise jurisdiction only to the extent expressly provided by statute. Naftel v. Commissioner, 85 T.C. 527, 529 (1985). 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 deficiency case, this Court's jurisdiction depends on the issuance of a valid notice of deficiency and a timely filed petition. Rule 13(a), (c), Tax Court Rules of Practice and Procedure; Monge v. Commissioner, 93 T.C. 22, 27 (1989); Normac, Inc. v. Commissioner, 90 T.C. 142, 147 (1988). Similarly, in a case seeking review of certain IRS collection activity, the Court's jurisdiction depends on the issuance of a valid notice of determination under Internal Revenue Code section 6320 or 6330 and the timely filing by the taxpayer of a petition within 30 days of that IRS determination. Smith v. Commissioner, 124 T.C. 492, 498 (2000); I.R.C. sec. 6320(c) and 6330(d)(1); Rule 330(b), Tax Court Rules of Practice and Procedure.
Other types of IRS notices which may form the basis for a petition to the Tax Court, likewise under statutorily prescribed parameters, are a notice of determination concerning relief from joint and several liability (or failure of IRS to make determination within 6 months after election or request for relief), a notice of final determination for disallowance of interest abatement claim (or failure of IRS to make final determination within 180 days after claim for abatement), a notice of determination of worker classification, a notice of determination under section 7623 concerning whistleblower action, and a notice of certification of a seriously delinquent Federal tax debt to the Department of State. No pertinent claims involving I.R.C. sections 6015, 6404(h), 7436, 7623, or 7345, respectively, appear to be involved in this case.
In his objection to respondent's motion to dismiss, petitioner argues that this Court has jurisdiction of this case. However, petitioner fails to address respondent's jurisdictional allegations regarding the lack of a notice sufficient to confer jurisdiction on this Court. Accordingly, as petitioner has not produced or otherwise demonstrated that he was issued any notice of deficiency or notice of determination that would permit him to invoke the jurisdiction of this Court, we are obliged to dismiss this case for lack of jurisdiction.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction.