Opinion
14839-20S
10-25-2021
Dorothy Perdue & Jack A. Perdue Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On December 28, 2020, petitioners filed the petition to commence this case, indicating therein that with respect to tax year 2018 they seek review of a notice of deficiency and a notice of determination concerning collection action. Petitioners attached to the petition only a partial copy of a notice of deficiency issued to them for the 2018 tax year.
On November 20, 2020, respondent filed an answer to the petition. Respondent attached to his answer a complete copy of the notice of deficiency for tax year 2018 issued to petitioners.
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). 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 September 10, 2021, the parties submitted a proposed stipulated decision in which only the deficiency for petitioners' 2018 tax year is referenced. Petitioners have not produced or otherwise demonstrated that they were issued any notice of determination concerning collection action for their 2018 tax year. Accordingly, pursuant to Rule 149(b), Tax Court Rules of Practice and Procedure, we will dismiss for lack of jurisdiction so much of this case relating to a notice of determination concerning collection action with respect to petitioners' 2018 tax year.
Upon due consideration, it is
ORDERED that, on the Court's own motion, so much of this case relating to a notice of determination concerning collection action with respect to petitioners' 2018 tax year is dismissed for lack of jurisdiction.