Opinion
36359-21
05-17-2022
JOSHUA HUGINE, SR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber, Judge
This case is calendared on the Court's June 13, 2022, remote trial session. In November 2021 petitioner mailed the Court a document captioned "Form 12509, Innocent Spouse Statement of Disagreement." In that document petitioner made allegations relating to his 2019 and 2020 tax years. The document contains taxpayer information that is required to be kept confidential under Tax Court Rule 27(a). On December 1, 2021, the Court filed this document as the Petition.
On February 14, 2022, petitioner filed his First Amended Petition. In that document he challenged a notice of deficiency and a notice of determination concerning a request for "innocent spouse" relief under I.R.C. § 6015. He alleged that one or more notices were issued with respect to his 2020 and 2021 tax years.
On April 1, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to petitioner's 2020 and 2021 tax years. Respondent represents that no statutory notice of deficiency, as authorized by I.R.C. § 6212 and required by I.R.C. § 6213(a) to form the basis for a petition to this Court, had been sent to petitioner with respect to either of those years. Respondent further represents that he has made no other determination for either year that would confer jurisdiction on this Court.
During his search respondent discovered that the IRS had issued petitioner a valid notice of deficiency with respect to his 2019 tax year. The IRS issued that notice, a copy of which is attached to the Motion, on November 1, 2021. Respondent accordingly represents that the Court appears to have jurisdiction over petitioner's 2019 tax year. Respondent has filed a Motion for Continuance requesting that the parties have the opportunity to discuss petitioner's innocent spouse claim for that year.
On April 5, 2022, we ordered petitioner to file a response to the Motion to Dismiss by May 4, 2022. We advised petitioner that, if he did not file a response, we would likely grant the Motion and strike petitioner's 2020 and 2021 tax years from this case. Petitioner did not file a response by May 4 or subsequently. Because petitioner has not established that the IRS has made any determination for those years that would confer jurisdiction on this Court, we will strike those years from the case.
Petitioner is advised that the Court appears to have jurisdiction over his 2019 tax year. We will accordingly continue the case from the June 13, 2022, trial session to enable the parties to determine how to proceed.
Upon due consideration, it is
ORDERED that the Petition, filed December 1, 2021, at docket entry #1, is sealed and not made part of the Court's public record in this case. The sealed document shall be retained by the Court in a sealed file which shall not be opened for inspection by any person or entity except by Order of the Court. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction and to Strike as to the Taxable Years 2020 and 2021, filed April 1, 2022, is granted. It is further
ORDERED that respondent's Motion for Continuance, filed April 1, 2022, is granted in that this case is stricken from the Court's June 13, 2022, remote trial session and is returned to the general docket for trial or other disposition.