Opinion
21091-21
09-12-2022
DAVID C. TONEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On September 6, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency or other notice of determination was issued to petitioner for taxable years 2016 and 2019 that would permit him to invoke the Court's jurisdiction in this case. In support of his motion to dismiss, based upon a diligent search of respondent's records, respondent states he has determined that no notice of deficiency or other notice of determination was issued to petitioner for 2016 and 2019 that would confer jurisdiction upon the Court. On September 7, 2022, petitioner filed his Response to respondent's motion to dismiss. On September 8, 2022, petitioner filed his Objection to respondent's motion to dismiss.
The petition in this case was filed on September 2, 2021. Petitioner seeks review of his 2016 and 2019 income taxes. No notice of deficiency for 2016 and/or 2019 was attached to the petition. Neither was any notice of determination for 2016 and/or 2019 that would confer jurisdiction upon the Court in this case attached to that petition.
The Tax Court is a court of limited jurisdiction and may exercise jurisdiction only to the extent expressly authorized by Congress. I.R.C. sec. 7442; Naftel v. Commissioner, 85 T.C. 527, 529 (1985); Breman v. Commissioner, 66 T.C. 61, 66 (1976). Where this Court's jurisdiction in a case is duly challenged, the jurisdiction must be affirmatively shown by the party seeking to invoke that jurisdiction. Romann v. Commissioner, 111 T.C. 273, 280 (1998); Wheeler's Peachtree Pharmacy, Inc. v. Commissioner, 35 T.C. 177, 180 (1980).
In a deficiency case, the jurisdiction of the Court depends on (1) the issuance by the Commissioner of a notice of deficiency, and (2) the filing of a petition within 90 days (or 150 days if the notice is addressed to a person outside the United States) after the notice of deficiency is mailed (not counting Saturday, Sunday, or a legal holiday in the District of Columbia as the last day). I.R.C. secs. 6213(a), 7502; Mulvania v. Commissioner, 81 T.C. 65, 67 (1983; Brown v. Commissioner, 78 T.C. 215, 220 (1982); Rule 13(a) and (c), Tax Court Rules of Practice and Procedure.
In his above Response and Objection petitioner does not dispute the jurisdictional allegations set forth in respondent's motion to dismiss. Rather, petitioner essentially asserts that this Court has jurisdiction here in this case to determine his income taxes for 2016 and 2019. Contrary to petitioner's argument, however, I.R.C. section 7442 does not provide this Court with jurisdiction to review all tax-related matters. As discussed above, this Court is a court of limited jurisdiction and may exercise jurisdiction only to the extent provided by statute. Naftel v. Commissioner, 85 T.C. at 529; Breman v. Commissioner, 66 T.C. at 66.
Petitioner has failed to demonstrate and establish that the Court has jurisdiction in this case. Romann v. Commissioner, 111 T.C. at 280; Wheeler's Peachtree Pharmacy, Inc. v. Commissioner, 35 T.C. at 280. The Court thus is obliged to grant respondent's motion to dismiss.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction, filed September 6, 2022, is granted and this case is dismissed for lack of jurisdiction.