Opinion
23221-22
05-19-2023
ANTHONY A. SHARP, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
No notice sufficient to confer jurisdiction upon the Court was attached to the petition filed to commence this case, or to any of petitioner's subsequent filings. Respondent seeks to dismiss the case on the ground that no notice sufficient to confer jurisdiction upon the Court was issued to petitioner.
The Tax Court is a court of limited jurisdiction. The Court does not have jurisdiction to hear cases regarding the stimulus payments sought by petitioner, civil rights complaints, or motions for monetary or punitive damages. 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). Nothing in this record suggests that we have jurisdiction, and accordingly, it is
ORDERED that respondent's motion to dismiss, filed January 24, 2023, is granted, and this case is dismissed for lack of jurisdiction.