Opinion
10388-23
10-19-2023
EUGENE O'QUINN & LENETHA O'QUINN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On August 21, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction with respect to tax year 2021. Respondent argued that no notice of deficiency was sent to petitioners with respect to tax year 2021, nor had respondent made any other determination with respect to petitioners' tax year 2021 that would confer jurisdiction on this Court, as of the date of the mailing of the Petition. Although petitioners were given an opportunity to file an objection in response to respondent's motion, petitioners did not do so.
The Tax Court is a court of limited jurisdiction. 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 in part on the issuance of a valid notice of deficiency. Rule 13(a), Tax Court Rules of Practice and Procedure; Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126 (2022).
The record in this case reflects that no notice was issued to petitioners for tax year 2021. Nor have petitioners offered any notices issued with respect to tax year 2021 or demonstrated that a determination that would confer jurisdiction on this Court was made with respect to that year.
We will accordingly dismiss this case for lack of jurisdiction as to tax year 2021. We remind petitioner Eugene O'Quinn that his 2022 tax year is still before the Court, and that this case will continue with respect to that year.
Upon due consideration, and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted in that this case is dismissed for lack of jurisdiction as to tax year 2021.