T.C. Summary Opinion 2002-102
UNITED STATES TAX COURT
JAMES T. HIGDON, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 239-02S. Filed August 6, 2002.
James T. Higdon, pro se.
Nancy W. Hale, for respondent.
LARO, Judge: This case was heard pursuant to section
7463.1 Respondent moves the Court to dismiss the portion of the
case relating to 1997 for lack of jurisdiction and to strike
those portions of the pleadings pertaining to said year.
Respondent alleges that no deficiency in tax for 1997 has been
1
Section references are to the applicable versions of the
Internal Revenue Code. Rule references are to the Tax Court
Rules of Practice and Procedure.
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determined over which the Court has jurisdiction and that no
notice of deficiency has been sent to petitioner. Petitioner
objects to respondent’s motion but does not state any reason or
authority which would give us jurisdiction.
Background
Petitioner petitioned this Court to redetermine a deficiency
of $31,727 in his 1998 Federal income tax and additions thereto
of $4,729.27, $2,101.90, and $899,97 under sections 6651(a)(1),
6651(a)(2), and 6654(a), respectively. Petitioner resided in
Jacksboro, Tennessee, when his petition was filed with the Court.
Petitioner did not file a Federal income tax return for
1997. On or about October 16, 2001, petitioner requested a
refund for 1997 in the amount of $17,607. Respondent denied this
request because, he determined, it was outside of the statutory
period to file for a refund. Respondent has not mailed a notice
of deficiency to petitioner with respect to 1997. Petitioner
alleges that respondent should have determined an overpayment in
petitioner’s Federal income tax return for 1997 before
calculating a deficiency for 1998, in order to net the 1998
deficiency against the 1997 overpayment.
Discussion
The party requesting that the Court decide an issue bears
the burden of proving that we have the requisite jurisdiction to
decide that issue. See Cassell v. Commissioner, 72 T.C. 313,
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317-318 (1979); Ronald R. Pawlak, P.C. v. Commissioner, T.C.
Memo. 1995-7; McGarvin v. Commissioner, T.C. Memo. 1994-410. We
are guided by Rule 13(a), which generally provides that “the
jurisdiction of the Court depends * * * upon the issuance by the
Commissioner of a notice of deficiency in income, gift, or estate
tax”. See also Stewart v. Commissioner, T.C. Memo. 1998-319.
Here, respondent has only determined a deficiency in
petitioner’s 1998 Federal income tax, and respondent has only
issued a notice of deficiency to petitioner for that year.
Although petitioner’s claim with respect to 1997 is associated
with income taxes, the subject matter over which we generally
have jurisdiction, respondent has not issued a notice of
deficiency to petitioner for that year.2 Furthermore, section
6214(b) provides:
Jurisdiction over other years and quarters. The
Tax Court in redetermining a deficiency of income tax
for any taxable year or of gift tax for any calendar
year or calendar quarter shall consider such facts with
relation to the taxes for other years or calendar
quarters as may be necessary correctly to redetermine
the amount of such deficiency, but in so doing shall
have no jurisdiction to determine whether or not the
tax for any other year or calendar quarter has been
overpaid or underpaid.
2
Although the Court would have jurisdiction to determine an
overpayment for 1997 had a notice of deficiency been issued for
that year (when 1998 notice was issued), the limitation of sec.
6512(b)(3) would have prevented its crediting to 1998 tax in any
event.
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Therefore, even if petitioner did overpay his 1997 tax, a matter
as to which we express no opinion, we do not have jurisdiction to
determine any overpayment for that year. See Stewart v.
Commissioner, supra. Petitioner’s request to the Court to
determine an overpayment in tax for 1997 in order to redetermine
a deficiency in 1998 is expressly beyond the Court’s
jurisdiction.
An appropriate order will
be issued granting
respondent’s motion to dismiss
for lack of jurisdiction and
to strike the related portions
of the pleadings.