Opinion
16621-21
03-07-2022
Jordan Lams Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On May 11, 2021, petitioner filed the petition to commence this case. Within the petition, petitioner stated that they were unable to determine whether a Notice of Deficiency for tax year 2017 was issued and that they were filing the petition as a protective action.
On September 17, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Respondent asserts in his motion to dismiss that, as of the time the petition was filed, no notice of deficiency or notice of determination had been issued to petitioner nor had respondent failed to make any determination that would permit petitioner to invoke the jurisdiction of this Court as to the 2017 tax year.
The Court ordered petitioner to file an objection, if any, to respondent's motion to dismiss on or before October 27, 2021. To this date, petitioner has not filed an objection to respondent's motion to dismiss.
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 deficiency case, the jurisdiction of the Court depends on (1) the issuance by the Commissioner of a notice of deficiency, and (2) the filing of a timely petition after the notice of deficiency is mailed. Rule 13(a) and (c), Tax Court Rules of Practice and Procedure.
This Court's jurisdiction in a case seeking review of a determination with regard to certain collection activity under Internal Revenue Code (I.R.C.) section 6320 or section 6330 depends, in part, on the issuance of a valid notice of determination by the IRS Office of Appeals. I.R.C. §§ 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 has failed to demonstrate that they were issued any notice of deficiency or notice of determination, or that the IRS failed to make any relevant determination within certain statutorily prescribed time periods, with respect to petitioner's 2017 tax year that would permit petitioner to invoke the jurisdiction of the Court in this case. Accordingly, we are obliged to dismiss this case for lack of jurisdiction.
Upon due consideration, it is
ORDERED that respondent's September 17, 2021, Motion to Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction.