Opinion
2445-21
10-22-2021
Gerardo Rivera Jr Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On January 25, 2021, petitioner filed the petition to commence this case, indicating therein that he seeks review with respect to notice(s) of deficiency issued for his 2020 and 2021 tax years. Petitioner attached to his petition a notice of deficiency issued for his 2017 tax year.
On May 11, 2021, respondent filed an answer to the petition. In that answer, respondent denies that tax years 2020 and 2021 are at issue in this case and alleges that tax year 2017 is at issue.
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 13, 2021, the parties submitted a proposed stipulated decision in which only the deficiency for petitioner's 2017 tax year is referenced. Petitioner has not produced or otherwise demonstrated that he was issued any notice of deficiency for his 2017 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 notice(s) of deficiency for petitioner's 2020 and 2021 tax years.
Upon due consideration, it is
ORDERED that, on the Court's own motion, so much of this case relating to notice(s) of deficiency for petitioner's 2020 and 2021 tax years is dismissed for lack of jurisdiction.