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Orlan v. Comm'r of Internal Revenue

United States Tax Court
Aug 30, 2022
No. 9564-22S (U.S.T.C. Aug. 30, 2022)

Opinion

9564-22S

08-30-2022

MARILYN LANE ORLAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan Chief Judge

Pending before the Court is respondent's Motion to Dismiss for Lack of Jurisdiction as to Notice of Determination Concerning Collection Action and Notice of Final Determination for Full Disallowance of Interest Abatement Claim, filed June 27, 2022. By Order served July 13, 2022, the Court directed petitioner to file an objection, if any, to respondent's Motion. On August 12, 2022, petitioner filed such an Objection.

In the Petition filed to commence this case on April 25, 2022, petitioner seeks review of a Notice of Deficiency dated January 24, 2022, and issued to petitioner for the taxable year 2019. However, the Petition also seeks review of an alleged notice of determination concerning collection action and an alleged notice of final determination for full disallowance of interest abatement claim. No notice of determination concerning collection action, nor any notice of final determination for full disallowance of interest abatement claim, is attached to the Petition, and no issuance date is provided for either of the alleged notices.

Respondent has attached to his Motion a copy of the Notice of Deficiency dated January 24, 2022, for which petitioner seeks review in this case. That Notice determines a deficiency and penalty in petitioner's Federal income tax for the taxable year 2019. Respondent does not dispute that petitioner has filed a timely Petition for redetermination with respect to that Notice.

However, in contrast, respondent asserts in his Motion that, following a diligent search of his records, there is no record, information, or other evidence indicating that either a notice of determination concerning collection action or a notice of final determination for full disallowance of interest abatement claim has been issued to petitioner. Accordingly, respondent's Motion requests that so much of this case relating to such notices be dismissed for lack of jurisdiction.

As noted, petitioner has filed an Objection to respondent's Motion. However, again no notice of determination concerning collection action, nor any notice of final determination for full disallowance of interest abatement claim, is attached to petitioner's filing, and no issuance date is provided for either of the alleged notices.

The Tax Court is a court of limited jurisdiction, and we may exercise our jurisdiction only to the extent authorized by Congress. See I.R.C. § 7442; Naftel v. Commissioner, 85 T.C. 527, 529 (1985). Where this Court's jurisdiction is duly challenged, as here, our jurisdiction must be affirmatively shown by the party seeking to invoke that jurisdiction. See David Dung Le, M.D., Inc. v. Commissioner, 114 T.C. 268, 270 (2000), aff'd, 22 Fed.Appx. 837 (9th Cir. 2001). To meet this burden, the party "must establish affirmatively all facts giving rise to our jurisdiction." Ibid.

As the foregoing demonstrates, petitioner, after having been apprised of respondent's jurisdictional allegations, and given an opportunity to respond, has failed to establish that she has been issued a notice of determination concerning collection action, or a notice of final determination for full disallowance of interest abatement claim. The record includes no indication that such notices have been issued to her. Consequently, petitioner has failed to carry her burden to "establish affirmatively all facts giving rise to our jurisdiction," ibid., over such notices, and we must dismiss for lack of jurisdiction so much of this case as seeks review of them.

Notwithstanding the foregoing, we inform petitioner that the portion of this case that seeks review of the Notice of Deficiency dated January 24, 2022, remains pending before the Court.

Upon due consideration and for cause, it is

ORDERED that the above-referenced Motion is granted, and so much of this case relating to (1) a notice of determination concerning collection action, and (2) a notice of final determination for full disallowance of interest abatement claim, is dismissed for lack of jurisdiction. All references to such notices are hereby deemed stricken from the Court's record in this case.


Summaries of

Orlan v. Comm'r of Internal Revenue

United States Tax Court
Aug 30, 2022
No. 9564-22S (U.S.T.C. Aug. 30, 2022)
Case details for

Orlan v. Comm'r of Internal Revenue

Case Details

Full title:MARILYN LANE ORLAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Aug 30, 2022

Citations

No. 9564-22S (U.S.T.C. Aug. 30, 2022)