Opinion
24615-22S
07-24-2023
FRANK ORTEGA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On November 23, 2022, petitioner filed the petition to commence this case, indicating therein that he seeks review of a notice of deficiency, dated November 21, 2022, issued for his 2022 tax year. Petitioner did not attach to his petition a copy of the notice of deficiency.
On December 20, 2022, respondent filed an answer to the petition. In that answer, respondent asserts that the notice of deficiency that is properly at issue in this case is a notice, dated November 21, 2022, issued for petitioner's 2021 tax year. Respondent attached to the answer a copy of the notice of deficiency for petitioner's 2021 tax year. However, respondent has not filed an appropriate jurisdictional motion with respect to petitioner's 2022 tax year.
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). Furthermore, in relevant part, Rule 149(b), Tax Court Rules of Practice and Procedure, states: "Failure to produce evidence, in support of an issue of fact as to which a party has the burden of proof and which has not been conceded by such party's adversary, may be ground for dismissal or for determination of the affected issue against that party."
On July 20, 2023, the parties submitted a proposed stipulated decision in which only the deficiency for petitioner's 2021 tax year is addressed. Petitioner has not produced or otherwise demonstrated that he was issued any notice of deficiency for his 2022 tax year.
Upon due consideration of the foregoing, it is
ORDERED that, on the Court's own motion, so much of this case relating to petitioner's 2021 tax year is dismissed for lack of jurisdiction and deemed stricken from the Court's record in this case.