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Tucker v. Comm'r of Internal Revenue

United States Tax Court
Aug 5, 2022
No. 9589-22S (U.S.T.C. Aug. 5, 2022)

Opinion

9589-22S

08-05-2022

STEPHEN TUCKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER TO SHOW CAUSE

Kathleen Kerrigan Chief Judge

On April 29, 2022, petitioner filed the petition to commence this case, indicating therein that he seeks review of a notice of determination concerning collection action with respect to his 2013 tax year. No notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court is attached to the petition. On July 1, 2022, the parties filed a Motion to Dismiss, which does not address the jurisdictional issue in this case.

The Tax Court is a court of limited jurisdiction. 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).

In a deficiency case, this Court's jurisdiction depends on the issuance of a valid notice of deficiency and a timely filed petition. Rule 13(a), (c), Tax Court Rules of Practice and Procedure; Monge v. Commissioner, 93 T.C. 22, 27 (1989); Normac, Inc. v. Commissioner, 90 T.C. 142, 147 (1988). Similarly, in a case seeking review of certain IRS collection activity, the Court's jurisdiction generally depends on the issuance of a valid notice of determination under Internal Revenue Code (I.R.C.) section 6320 or 6330 and the timely filing by the taxpayer of a petition within 30 days of that IRS determination. Smith v. Commissioner, 124 T.C. 492, 498 (2000); I.R.C. sec. 6320(c) and 6330(d)(1); Rule 330(b), Tax Court Rules of Practice and Procedure.

Upon due consideration of the foregoing, it is

ORDERED that, on or before August 26, 2022, the parties shall show cause in writing why this case should be not dismissed for lack of jurisdiction on the ground that no notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court as to petitioner's 2013 tax year has been issued to petitioner. The parties' Motion to Dismiss shall be held in abeyance.


Summaries of

Tucker v. Comm'r of Internal Revenue

United States Tax Court
Aug 5, 2022
No. 9589-22S (U.S.T.C. Aug. 5, 2022)
Case details for

Tucker v. Comm'r of Internal Revenue

Case Details

Full title:STEPHEN TUCKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Aug 5, 2022

Citations

No. 9589-22S (U.S.T.C. Aug. 5, 2022)