Opinion
519-21
09-07-2021
Shawn Thomas & Sarah Thomas Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On February 6, 2021, petitioners filed the petition to commence this case, in which they seek review of a notice of deficiency issued for their 2017 tax year. Petitioners did not attach a copy of the notice of deficiency to their petition.
Upon further review of the record, it was discovered that the record did not contain a copy of the notice of deficiency on which this case is based. Accordingly, by Order issued July 22, 2021, the Court directed respondent to file a Response to that Order and attach thereto a copy of the notice of deficiency issued for petitioners' 2017 tax year. On August 10, 2021, respondent filed his Response with the notice of deficiency at issue in this case attached, and the parties submitted a proposed stipulated decision for the Court's consideration. A review of that notice of deficiency, however, revealed that the notice was issued only to petitioner Shawn Thomas, not to petitioner Sarah Thomas.
On August 13, 2021, the Court issued an Order to Show Cause. That Order directed the parties to show cause why so much of this case relating to petitioner Sarah Thomas should not be dismissed on the ground that no notice of deficiency for tax year 2017 was issued to Sarah Thomas that would permit her to invoke the jurisdiction of this Court. On August 31, 2021, the parties filed a joint Response to the Court's Order to Show Cause asserting therein that, as the parties' settlement in this case is based on petitioners' 2017 tax return (filed after the notice of deficiency was issued to Shawn Thomas) which was filed by petitioners using the filing status of "married filing jointly", this case should not be dismissed as to petitioner Sarah Thomas.
We disagree. This 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 a case seeking the redetermination of a deficiency, the jurisdiction of the Court depends, in part, on the issuance by the Commissioner of a valid notice of deficiency to the taxpayer. Rule 13(c), Tax Court Rules of Practice and Procedure; Frieling v. Commissioner, 81 T.C. 42, 46 (1983). The notice of deficiency has been described as "the taxpayer's ticket to the Tax Court" because without it, there can be no prepayment judicial review by this Court of the deficiency determined by the Commissioner. Mulvania v. Commissioner, 81 T.C. 65, 67 (1983).
The parties have not produced or otherwise demonstrated that a notice of deficiency for tax year 2017 was issued to Sarah Thomas. Accordingly, we are obliged to dismiss this case as to petitioner Sarah Thomas.
Upon due consideration, it is
ORDERED that the Court's Order to Show Cause, issued August 13, 2021, is made absolute. It is further
ORDERED that so much of this case relating to petitioner Sarah Thomas is dismissed for lack of jurisdiction and is deemed stricken from the Court's record in this case. It is further
ORDERED that the caption of this case is amended to read: "Shawn Thomas, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that the proposed stipulated decision, filed August 10, 2021, is stricken from the Court's record. It is further
ORDERED that, on or before October 19, 2021, the parties shall file either (1) a revised proposed stipulated decision, or (2) a written report (preferably joint) concerning the then-current status of this case.