Opinion
19693-21L
01-28-2022
Alana Lee Carson Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Mark V. Holmes Judge
This case is on the April 4, 2022 Los Angeles, California trial calendar. It's based on a notice of determination by the IRS that it should continue a lien on Ms. Carson's assets to collect an unpaid tax debt. On January 11, 2022 the IRS moved to dismiss the case because Ms. Carson took too long to file her petition. The general rule is that a taxpayer has only 30 days from the date of the IRS's determination to file a petition with Tax Court.
But is this 30-day limit a hard and fast rule? It's not an easy question to answer, and the Supreme Court has a case before it right now (Boechler v. Commissioner) that asks the very same question. Tax Court has to follow whatever the Supreme Court decides. If the Supreme Court says the 30-day deadline is strict, we'd have to dismiss Ms. Carson's case; if there's some flexibility, we'd have to look at any reasons why Ms. Carson mailed her petition late.
This means that we have to wait until the Supreme Court decides the Boechler case, which it should do in the next several months. Until then, it is
ORDERED that on or before February 28, 2022 Ms. Carson file a response to the IRS's motion in which she should tell the Court if she disagrees with anything in the IRS's motion and explains why. It is also
ORDERED that this case is stricken from the Court's April 4, 2022 Los Angeles trial calendar. It is also
ORDERED that this division of the Court retains jurisdiction.
The Court will contact the parties again after the Supreme Court releases its opinion in Boechler.