Chavis v. Comm'r of Internal Revenue

Full title: IVEY L. CHAVIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jul 17, 2023

No. 6945-23S (U.S.T.C. Jul. 17, 2023)

Opinion

6945-23S

07-17-2023

IVEY L. CHAVIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge

On May 4, 2023, petitioner filed the petition to commence this case, indicating therein that with respect to his 2017 tax year he seeks to challenge a notice of deficiency and a notice of determination concerning joint and several liability under section 6015 (or failure of IRS to make determination within 6 months after election or request for relief. (Another claim relating to a notice of determination concerning collection action issued for petitioner's 2017 tax year was by a separately issued Order closed on the grounds of duplication with respect to petitioner's case at Docket No. 1950-23L.)

On June 2, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction, asserting therein that as to petitioner's 2017 tax year: (1) the petition was not filed within the time prescribed in the Internal Revenue Code with respect to a notice of deficiency issued to petitioner, and (2) no notice of determination concerning joint and several liability under section 6015 has been issued nor has respondent failed to make any such determination within six months after a request for such relief. Respondent indicates that petitioner has no objection to the granting of his motion. On June 26, 2023, respondent filed a First Supplement to Motion to Dismiss for Lack of Jurisdiction.

The record establishes that the petition was not timely filed as to the notice of deficiency issued to petitioner for his 2017 tax year. Furthermore, with respect to his 2017 tax year, petitioner has not demonstrated that he was issued any notice of determination concerning joint and several liability under section 6015 or that respondent failed to make any such determination within six months after a request for such relief that would permit petitioner to invoke the jurisdiction of this Court.

Upon due consideration of the foregoing, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, as supplemented, is granted and this case is dismissed for lack of jurisdiction.