Opinion
27289-22S
09-01-2023
DAVID A. OYEWO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On September 12, 2022, petitioner filed the Petition to commence this case, indicating therein that he seeks review of a notice of deficiency issued for his 2022 tax year. Petitioner, however, attached to the Petition a copy of a notice of deficiency, dated September 20, 2022, issued for his 2020 tax year.
On March 10, 2023, respondent filed an Answer to the petition. In that answer, respondent asserts that 2020 is the tax year properly at issue in this case. However, respondent has not filed an appropriate jurisdictional motion as 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 August 31, 2023, the parties submitted a proposed stipulated decision in which only the deficiency for petitioner's 2020 tax year is addressed. Petitioner has not produced or otherwise demonstrated that he was issued any notice of deficiency, nor that respondent made any other determination, sufficient to confer jurisdiction on this Court as to his tax year 2022.
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 2022 tax year is dismissed for lack of jurisdiction and deemed stricken from the Court's record in this case.