Pietanza v. Commissioner
United States Tax Court
Petitioners and respondent each moved to dismiss the petition for redetermination of petitioners' 1980 Federal income tax for lack of jurisdiction: petitioners on the ground that no valid notice of deficiency had been issued; respondent on the ground that petitioners had not filed their petition within the time set forth in sec. 6213. Petitioners did not receive a notice of deficiency.
Read the full summary
Petitioners and respondent each moved to dismiss the petition for redetermination of petitioners' 1980 Federal income tax for lack of jurisdiction: petitioners on the ground that no valid notice of deficiency had been issued; respondent on the ground that petitioners had not filed their petition within the time set forth in sec. 6213. Petitioners did not receive a notice of deficiency. Respondent has lost the administrative file for petitioners' 1980 year and is unable to supply a copy of a notice of deficiency but he has placed into evidence postal service Form 3877, indicating a certified…
1DissentRuwe, J.
I do not think we should have dismissed it by granting petitioners’ motion. It is unnecessary to find a specific factual basis for our lack of jurisdiction where petitioners fail to allege or invoke our jurisdiction. I also believe that the majority failed to properly apply the presumption of official regularity.
A. Jurisdiction
Since we are a court of limited jurisdiction, a taxpayer must allege jurisdictional facts. Peruna Co. v. Commissioner, 11 B.T.A. 1180, 1187 (1928). Rule 34(b)(2) requires that a petition to this Court include “The date of the notice of deficiency or liability, or other…
2Cases cited13 opinions
- United States v. Edward M. ZollaCourt of Appeals for the Ninth Circuit · 1984
- Pyo v. CommissionerUnited States Tax Court · 1984
- United States v. Edward J. AhrensCourt of Appeals for the Eighth Circuit · 1976
- Cataldo v. CommissionerUnited States Tax Court · 1973
- Mulvania v. CommissionerUnited States Tax Court · 1983
8 more not listed; retrieve them via the Exa API.