Opinion
10178-23
02-12-2024
DEBRA REED & TIMOTHY REED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On November 6, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to the Taxable Year 2017, to which respondent filed a supplement on December 1, 2023. Therein respondent moves that this case be dismissed for lack of jurisdiction as to taxable year 2017 on the ground that the Petition was not filed within the time prescribed by the Internal Revenue Code (I.R.C.), nor has respondent made any other determination with respect to taxable year 2017 that would confer jurisdiction on this Court. In addition, on November 6, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to the Taxable Years 2012, 2013, 2014, 2016, 2018, 2019, 2020, 2021, 2022, and 2023. Therein respondent moves that this case be dismissed for lack of jurisdiction upon the ground that no notice of deficiency was sent to petitioners with respect to taxable years 2012, 2013, 2014, 2016, 2018, 2019, 2020, 2021, 2022, and 2023, nor has respondent made any other determination with respect to those taxable years that would confer jurisdiction on this Court. Although the Court provided petitioner the opportunity to file an objection to respondent's two motions, petitioners have not done so.
Like all federal courts, the Tax Court is a court of limited jurisdiction. 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 the timely filing of a petition within 90 days, or 150 days if the notice is addressed to a person outside the United States, after the notice of deficiency is mailed (not counting Saturday, Sunday, or a legal holiday in the District of Columbia as the last day). Rule 13(a), (c), Tax Court Rules of Practice and Procedure; Organic Cannabis Found., LLC v. Commissioner, 962 F.3d 1082 (9th Cir. 2020); Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126, 130 n.4 (2022); Monge v. Commissioner, 93 T.C. 22, 27 (1989); Normac, Inc. v. Commissioner, 90 T.C. 142, 147 (1988); see Sanders v. Commissioner, No. 15143-22, 161 T.C., slip op. at 7-8 (Nov. 2, 2023) (holding that the Court will continue treating the deficiency deadline as jurisdictional in cases appealable to jurisdictions outside the U.S. Court of Appeals for the Third Circuit).
The record in this case establishes that the Petition was not timely filed as to taxable year 2017. We have no authority to extend the period for timely filing. See Hallmark Rsch. Collective, 159 T.C. at 167; Axe v. Commissioner, 58 T.C. 256, 259 (1972); Joannou v. Commissioner, 33 T.C. 868, 869 (1960). Nor have petitioners shown that respondent made any other determination conferring jurisdiction on this Court as to taxable years 2012, 2013, 2014, 2016, 2017, 2018, 2019, 2020, 2021, 2022, and 2023. Accordingly, the Court is obliged to dismiss this case for lack of jurisdiction insofar as it concerns these taxable years.
Petitioners are reminded that this case will continue at this time as to a Notice of Determination Concerning Collection Action under IRC Sections 6320 or 6330 of the Internal Revenue Code, which they were issued for their 2015 taxable year.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to the Taxable Year 2017 is granted, and this case, insofar as it concerns taxable year 2017, is dismissed for lack of jurisdiction. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to the Taxable Years 2012, 2013, 2014, 2016, 2018, 2019, 2020, 2021, 2022, and 2023 is granted, and this case, insofar as it concerns taxable years 2012, 2013, 2014, 2016, 2018, 2019, 2020, 2021, 2022, and 2023, is dismissed for lack of jurisdiction.