Opinion
25346-21S
01-05-2022
Joshua Karlin Madsen, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
MAURICE B. FOLEY CHIEF JUDGE
On November 24, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground no notice of deficiency or other notice of determination was issued to petitioner for taxable year 2020 which would confer jurisdiction upon the Court. Among other things, in support of his motion to dismiss, based upon a diligent search of respondent's records, respondent states he has determined that no notice of deficiency or other notice of determination was issued to petitioner for 2020 that would permit petitioner to invoke the Court's jurisdiction in this case. On December 27, 2021, petitioner filed his Response in opposition to respondent's motion to dismiss.
The petition in this case was filed on October 5, 2021. Petitioner seeks review of both (1) a purported notice of deficiency for taxable year 2020 allegedly issued to petitioner sometime in 2021, and (2) a purported notice of determination concerning collection action allegedly issued to petitioner with respect to tax year 2020 sometime in 2021. No notice of deficiency for 2020 or notice of determination under I.R.C. section 6320 or 6330 for 2020 was attached to that petition.
The Tax Court is a court of limited jurisdiction and may exercise jurisdiction only to the extent expressly authorized by Congress. I.R.C. sec. 7442; Naftel v. Commissioner, 85 T.C. 527, 529 (1985); Breman v. Commissioner, 66 T.C. 61, 66 (1976). Where this Court's jurisdiction in a case is duly challenged, the jurisdiction must be affirmatively shown by the party seeking to invoke that jurisdiction. Romann v. Commissioner, 111 T.C. 273, 280 (1998); Wheeler's Peachtree Pharmacy, Inc. v. Commissioner, 35 T.C. 177, 180 (1980).
In his Response petitioner does not dispute the jurisdictional allegations set forth in respondent's motion to dismiss. Nonetheless, petitioners assert the Court should not dismiss this case. Petitioner maintains that other additional previous tax years are involved in this case due to respondent's unlawful actions against petitioner for 2020. Contrary to petitioners' argument, however, I.R.C. section 7442 does not provide this Court with unlimited jurisdiction to review all tax-related matters. As discussed above, this Court is a court of limited jurisdiction and may exercise jurisdiction only to the extent provided by statute. Naftel v. Commissioner, 85 T.C. at 529; Breman v. Commissioner, 66 T.C. at 66.
Petitioners have failed to demonstrate and establish that the Court has jurisdiction in this case. Romann v. Commissioner, 111 T.C. at 280; Wheeler's Peachtree Pharmacy, Inc. v. Commissioner, 35 T.C. at 280. The Court thus is obliged to grant respondent's motion to dismiss.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction, filed November 24, 2021, is granted and this case is dismissed for lack of jurisdiction.