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Knight v. Comm'r of Internal Revenue

United States Tax Court
Nov 30, 2022
No. 3655-22 (U.S.T.C. Nov. 30, 2022)

Opinion

3655-22

11-30-2022

CLIFFORD J. KNIGHT & ANGEL FANION, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

On February 1, 2022, petitioners filed the petition to commence this case, indicating therein that they seek review of a notice of deficiency issued for their 2019 and 2020 tax years. Petitioners attached to the petition only a notice of deficiency issued to them for their 2019 tax year. On April 11, 2022, respondent filed an answer to the petition. In that answer, respondent asserts that only petitioners' 2019 tax year is properly at issue in this case. However, respondent has not filed an appropriate jurisdictional motion with respect to petitioners' 2020 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 November 25, 2022, the parties submitted a proposed stipulated decision in which only the deficiency for petitioners' 2019 tax year is referenced. Petitioners have not produced or otherwise demonstrated that they were issued any notice of deficiency for their 2020 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 petitioners' 2020 tax year is dismissed for lack of jurisdiction and deemed stricken from the Court's record in this case.


Summaries of

Knight v. Comm'r of Internal Revenue

United States Tax Court
Nov 30, 2022
No. 3655-22 (U.S.T.C. Nov. 30, 2022)
Case details for

Knight v. Comm'r of Internal Revenue

Case Details

Full title:CLIFFORD J. KNIGHT & ANGEL FANION, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Nov 30, 2022

Citations

No. 3655-22 (U.S.T.C. Nov. 30, 2022)