Opinion
14169-21L
11-29-2021
Murray Martin Perlman Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
Petitioner filed the petition to commence this case on April 26, 2021. In the petition, petitioner indicates that he seeks to challenge notices of determination concerning collection action issued to him for his 2004, 2006, and 2007 tax years. However, attached to the petition is only a copy of a notice of determination concerning collection action, dated March 4, 2021, that was issued to petitioner for his 2005 tax year.
On August 26, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to 2004, 2006, and 2007. Respondent asserts in his motion that no notice of deficiency or notice of determination was issued to petitioner that would permit petitioner to invoke the jurisdiction of this Court as to his 2004, 2006, and 2007 tax years. The Court notes that respondent does not seek to dismiss so much of this case relating to the notice of determination concerning collection action issued for petitioner's 2005 tax year. On October 27, 2021, petitioner filed a Letter Dated October 25, 2021, in response to respondent's motion.
This Court is a court of limited jurisdiction. We may exercise jurisdiction only to the extent expressly provided by statute. Naftel v. Commissioner, 85 T.C. 527, 529 (1985). 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 a deficiency case, this Court's jurisdiction depends on the issuance of a valid notice of deficiency and a timely filed petition. Rule 13(a), (c), Tax Court Rules of Practice and Procedure; Monge v. Commissioner, 93 T.C. 22, 27 (1989); Normac, Inc. v. Commissioner, 90 T.C. 142, 147 (1988). Likewise, in a case seeking review of certain IRS collection activity, the Court's jurisdiction depends on the issuance of a valid notice of determination under Internal Revenue Code section 6320 or 6330 and the timely filing by the taxpayer of a petition within 30 days of that IRS determination. Smith v. Commissioner, 124 T.C. 492, 498 (2000); I.R.C. sec. 6320(c) and 6330(d)(1); Rule 330(b), Tax Court Rules of Practice and Procedure.
In petitioner's letter filed in response to respondent's motion, petitioner states: "The respondent asserted that I was not issued a notice of determination. I did receive a notice dated March 4th (enclosed) and would like to file an objection." Petitioner attached to his letter a copy of the notice of determination concerning collection action, dated March 4, 2021, that was issued to petitioner for his 2005 tax year and which petitioner attached to his petition. However, petitioner has failed to identify or provide any specific notice upon which jurisdiction in this case as to his 2004, 2006, and 2007 tax years could be based . Accordingly, so much of this case relating to those tax years must be dismissed for lack of jurisdiction.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to 2004, 2006, and 2007 is granted, and so much of this case relating to petitioner's 2004, 2006, and 2007 tax years is dismissed for lack of jurisdiction and deemed stricken from the Court's record. Petitioner is advised that his claims with respect to the notice of determination concerning collection action issued to him for his 2005 tax year remains pending before the Court.