Opinion
5729-22
11-09-2022
TANYA RACHELLE WILLIFORD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On March 1, 2022, petitioner filed in paper form the petition to commence this case, indicating therein that she seeks review of a notice of deficiency issued for her 2021 tax year. However, the notice of deficiency attached to the petition was issued with respect to petitioner's 2019 tax year. In addition, the petition filed to commence this case was not properly executed in that it does not bear the original signature of petitioner or of a practitioner admitted to practice before this Court, as required by the Tax Court Rules of Practice and Procedure.
On April 20, 2022, respondent filed an answer to the petition. In that answer, respondent asserts that tax year 2019, not 2021, is the proper year at issue in this case. However, respondent has not filed an appropriate jurisdictional motion with respect to petitioner's 2021 tax year.
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."
A proposed stipulated decision bearing petitioner's signature was filed electronically with the Court on November 3, 2022. As the Court's procedures require all stipulated decisions to bear original signatures of the taxpayers provided at minimum to the filing party as a high-resolution digital image and so maintained by the filing party, petitioner's intention to file and prosecute this case in this forum has been adequately verified. The Court further notes that only petitioner's 2019 tax year is referenced in the proposed stipulated decision. Petitioner has not produced or otherwise demonstrated that she was issued any notice of deficiency or notice of determination sufficient to confer jurisdiction upon this Court as to her 2021 tax year.
Upon due consideration of the foregoing, it is
ORDERED that, on the Court's own motion, so much of this case relating to petitioner's 2021 tax year is dismissed for lack of jurisdiction and deemed stricken from the Court's record in this case. It is further
ORDERED that when the stipulated decision is entered in due course, the petition in this case, filed March 1, 2022, will be deemed to have been ratified and affirmed by petitioner.