Opinion
10535-22
08-05-2022
ERIC QUINONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On May 2, 2022, the Court received from petitioner a letter, which was filed as the petition to commence this case in order to protect the taxpayer's interests to the extent possible. Petitioner indicates in that letter that he seeks this Court's review with respect to economic stimulus payments to which he is entitled for tax year 2020. No notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court is attached to the petition. On June 8, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction (motion to dismiss) on the ground that no notice sufficient to confer jurisdiction upon the Court was issued to petitioner for tax year 2020. On June 24, 2022, petitioner filed a Reply to Motion to Dismiss for Lack of Jurisdiction, objecting to the granting of respondent's motion.
The Tax 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). Similarly, in a case seeking review of certain IRS collection activity, the Court's jurisdiction generally depends on the issuance of a valid notice of determination under Internal Revenue Code (I.R.C.) 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.
Other types of IRS notices which may form the basis for a petition to the Tax Court, likewise under statutorily prescribed parameters, are a notice of determination concerning relief from joint and several liability (or failure of IRS to make determination within 6 months after election or request for relief), a notice of final determination for disallowance of interest abatement claim (or failure of IRS to make final determination within 180 days after claim for abatement), a notice of determination of worker classification, a notice of determination under section 7623 concerning whistleblower action, and a notice of certification of a seriously delinquent Federal tax debt to the Department of State. No pertinent claims involving I.R.C. sections 6015, 6404(h), 7436, 7623, or 7345, respectively, appear to be involved in this case.
In his reply to respondent's motion to dismiss, petitioner concedes that he has not received any notice with respect to his 2020 tax year. Nevertheless, petitioner asserts that this Court has jurisdiction to review his concerns about the economic stimulus payments to which petitioner believes he is entitled. Contrary to petitioner's argument, however, I.R.C. section 7442 does not provide this Court with jurisdiction to review all tax-related matters. As discussed above, this Court is a court of limited jurisdiction and may exercise jurisdiction only to the extent provided by statute. Petitioner has not produced or otherwise demonstrated that he has yet been issued any notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court in this case. Therefore, we are obliged to dismiss this case for lack of jurisdiction.
In view of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction.