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 24, 2023, respondent filed Motion to Dismiss for Lack of Jurisdiction as to Lenetha O'Quinn. Respondent argued that no notice of deficiency was sent to Ms. O'Quinn with respect to tax year 2022, nor had respondent made any other determination with respect to Ms. O'Quinn for tax year 2022 that would confer jurisdiction on this Court. In addition, respondent moved to change the caption of this case to remove Ms. O'Quinn on the ground that was erroneously included on the Petition as a petitioner in this case. 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).
In the Petition, petitioners identify Ms. Quinn as Mr. Quinn's sister; she appears to have been named as a "petitioner" due to a misunderstanding of the instructions on the petition form. Further, the record reflects that no notice was issued to Ms. O'Quinn for tax year 2022. Petitioners have not offered any argument or evidence that such a notice was issued, or that any other determination was made that would confer jurisdiction on this Court with respect to Ms. Quinn for tax year 2022.
We will accordingly dismiss this case for lack of jurisdiction as to Ms. O'Quinn. We remind Mr. 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 as to Lenetha O'Quinn is granted and so much of this case relating to Ms. O'Quinn is dismissed for lack of jurisdiction and deemed stricken from the Court's record. It is further
ORDERED that the caption in this case is amended to read: "Eugene O'Quinn, Petitioner v. Commissioner of Internal Revenue, Respondent".