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the ADFA Trust but not did include any trust instrument for
petitioner (the ABFA Trust). Nor did the response set forth
petitioner’s position as to respondent’s motion. Petitioner
prayed in the response that the Court give it until July 25,
2000, to comply with our Order. We granted petitioner’s prayer,
ordering it to file with the Court a supplement to its response
by July 26, 2000.3 Petitioner never filed such a supplement with
the Court, and it never requested a further extension of time in
order to do so. Respondent filed with the Court on August 2,
2000, a reply to petitioner’s response.
We must decide whether to grant respondent’s motion. We are
a legislatively created (Article I) Court, and, consequently, our
jurisdiction flows directly from Congress. See Freytag v.
Commissioner, 501 U.S. 868, 870 (1991); Neilson v. Commissioner,
94 T.C. 1, 9 (1990); Naftel v. Commissioner, 85 T.C. 527, 529
(1985); see also sec. 7442. Jurisdiction must be shown
affirmatively, and petitioner, as the party desiring to invoke
our jurisdiction, must establish affirmatively all facts giving
rise to our jurisdiction. See Fehrs v. Commissioner, 65 T.C.
346, 348 (1975); Wheeler's Peachtree Pharmacy, Inc. v.
Commissioner, 35 T.C. 177, 180 (1960); National Comm. to Secure
3 In addition to our regular service of process, we
telephoned petitioner’s counsel on July 24, 2000, to inform them
of this extension.
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