Opinion
12997-20
04-11-2022
IRINA BROWNSTEIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Albert G. Lauber, Judge
In November 2020 petitioner filed a petition seeking redetermination of her tax liabilities for 2000-2019. In the petition she stated that she never received a notice of deficiency or a notice of determination for those years. Respondent filed his answer, and the Court calendared this case for trial during the April 11, 2022, New York, New York, session.
On March 15, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Respondent represents that he issued notices of deficiency with respect to petitioner's 2001, 2005, 2011, and 2014 tax years, but that petitioner did not timely petition this Court within 90 days of receiving those notices. See I.R.C. § 6213(a). Respondent further represents that no statutory notice of deficiency or notice of determination had been issued to petitioner with respect to the remaining tax years listed in the petition.
By Order served March 16, 2022, we ordered petitioner to respond to the Motion by April 7, 2022. We advised petitioner that if she did not file a response, we would "grant respondent's Motion and dismiss this case for lack of jurisdiction." Petitioner did not file a response by April 7 or subsequently. Nor did she appear at the calendar call on April 11.
The Tax Court is a court of limited jurisdiction and may exercise jurisdiction only to the extent authorized by Congress. See I.R.C. § 7442. The Tax Court's jurisdiction over a deficiency case is conditioned on the IRS's issuance of a statutory notice of deficiency. See Monge v. Commissioner, 93 T.C. 22, 27 (1989); I.R.C. § 6213(a). Similarly, the Tax Court's jurisdiction over a collection due process case is conditioned on the IRS's issuance of a notice of determination concerning collection action. See Moorhous v. Commissioner, 116 T.C. 263, 269 (2001); I.R.C. §§ 6320(c), 6330(d)(1). 1
Petitioner did not attach to her petition any notice of deficiency or notice of determination. Indeed, she admits in her petition that she "[n]ever received [a] Notice of Deficiency" or a "Notice of Determination Concerning Collection Action" for 2000-2019. Although respondent acknowledges that the IRS did issue deficiency notices for 2001, 2005, 2011, and 2014, petitioner did not petition this Court within 90 days after those notices were issued. We therefore lack jurisdiction over those years. And because the IRS has made no determination for the remaining years listed in the petition, we will grant respondent's Motion to Dismiss for Lack of Jurisdiction.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed March 15, 2022, is granted, and this case is dismissed for lack of jurisdiction. 2