Opinion
29249-21S
01-20-2022
Celia Louise Reynolds Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On August 27, 2021, petitioner filed the petition to commence this case, seeking review of a notice of deficiency issued for her 2017 and 2018 tax years. Petitioner attached to the petition only a copy of a notice of deficiency issued for her 2018 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). 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 15, 2021, the parties submitted a proposed stipulated decision in which only the deficiency for petitioner's 2018 tax year is referenced. Petitioner has not produced or otherwise demonstrated that she was issued any notice of deficiency for her 2017 tax year. 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 petitioner's 2017 tax year.
Upon due consideration, it is
ORDERED that, on the Court's own motion, so much of this case relating to petitioner's 2017 tax year is dismissed for lack of jurisdiction.