Opinion
4999-22S
05-09-2023
CHRISTOPHER TELLES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 22, 2022, petitioner filed the petition to commence this case, indicating therein that petitioner seeks to challenge a notice of deficiency, a notice of determination concerning collection action, and 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) with respect to petitioner's 2018 tax year. The only notice petitioner attached to the petition is a partial notice of deficiency issued for petitioner's 2018 tax year. Petitioner did not indicate that he had filed any claim for abatement of interest with respect to his 2018 tax year .
On May 5, 2022, respondent filed an answer to the petition. In that answer, respondent asserts that only the notice of deficiency issued for petitioner's 2018 tax year is properly at issue in this case. However, respondent has not filed an appropriate jurisdictional motion as to the other determinations alleged by petitioner.
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). Furthermore, 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 May 5, 2022, the parties filed a proposed stipulated decision in which only a deficiency for petitioner's 2018 tax year is referenced. Petitioner has not produced or otherwise demonstrated that respondent made any determination, other than the notice of deficiency for petitioner's 2018 tax year, sufficient to confer jurisdiction upon this Court. Upon due consideration of the foregoing, it is
ORDERED that, on the Court's own motion, so much of this case relating to a notice of determination concerning collection action and a notice of final determination for disallowance of interest abatement claim (or the IRS' failure to make such a determination within 180 days after a claim for abatement) with respect to petitioner's 2018 tax year is dismissed for lack of jurisdiction and deemed stricken from the Court's record in this case.