Opinion
10965-21L
12-10-2021
Jewell Thomas Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On April 5, 2021, petitioner filed the petition to commence this case, indicating therein that with respect to tax years 2010, 2011, 2012, and 2013, petitioner seeks review of a notice of deficiency and a notice of determination concerning collection action. Although petitioner attached to the petition a copy of a notice of determination concerning collection action, no copy of a notice of deficiency is attached.
On July 20, 2021, respondent filed an answer to the petition. In that answer, respondent asserts that, while respondent issued a notice of determination concerning collection action for petitioner's 2010, 2011, 2012, and 2013 tax years, no notice of deficiency is in dispute in this case.
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 December 8, 2021, the parties submitted a proposed stipulated decision in which only the notice of determination concerning collection action for petitioner's 2010, 2011, 2012, and 2013 tax years is referenced. Petitioner has not produced or otherwise demonstrated that petitioner was issued any notice of deficiency for tax years 2010 through 2013 that would permit petitioner to invoke the jurisdiction of this Court as to such notice. 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 a notice of deficiency for tax years 2010 through 2013.
Upon due consideration, it is
ORDERED that, on the Court's own motion, so much of this case relating to a notice of deficiency for petitioner's tax years 2010 through 2013 is dismissed for lack of jurisdiction and deemed stricken from the Court's record in this case. 1