AL Trust - Page 3




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          petitioner dated April 28, 1995, but did not list either the name           
          of petitioner’s trustee or petitioner’s assets or liabilities as            
          of the date of the response.  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.                      


          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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