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for 1995, 1998, 2002, and 2003 and that, as a consequence, “the
lien provided by Code section 6321 * * * has been released.”
On June 1, 2007, respondent filed his Motion To Dismiss For
Lack Of Jurisdiction. By Order dated June 7, 2007, the Court
calendared the motion for hearing at the June 22, 2007 Cheyenne,
Wyoming trial session.4 On June 13, 2007, respondent filed a
Supplement to his motion.
Discussion
The Tax Court is a court of limited jurisdiction. See sec.
7442. Accordingly, we may exercise jurisdiction only to the
extent expressly authorized by statute. Breman v. Commissioner,
66 T.C. 61, 66 (1976). In addition, jurisdiction must be proven
affirmatively, and a party invoking our jurisdiction bears the
burden of proving that we have jurisdiction over the party’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); Natl. Comm. to Secure Justice, Etc. v. Commissioner,
27 T.C. 837, 839 (1957). In order to meet this burden, the party
must establish affirmatively all facts giving rise to our
jurisdiction. See Wheeler’s Peachtree Pharmacy, Inc. v.
Commissioner, supra at 180; Consol. Co. v. Commissioner, 15
B.T.A. 645, 651 (1929).
4 Telephone conference calls with the parties were
conducted prior to the scheduled hearing.
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Last modified: November 10, 2007