Opinion
5227-22L
03-07-2024
JAMES V. IOVINO & DIANE L. IOVINO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris Judge.
On September 20, 2022, docket entry 11, respondent filed a Motion to Dismiss for Lack of Jurisdiction and to Strike As It Pertains to Diane L. Iovino, and To Change Caption, which petitioners do not oppose. In the motion, respondent states that, on March 9, 2020, respondent issued a Notice CP90, Intent to Seize Your Assets and Notice of Your Right to a Hearing, only to petitioner James V. Iovino for tax year 2014 and did not include petitioner Diane L. Iovino. Petitioners requested a Collection Due Process hearing for both Mr. and Mrs. Iovino. On February 4, 2022, respondent issued a Notice of Determination, sustaining the collection action as to Mr. Iovino and erroneously naming Mrs. Iovino, as well.
This Court is a court of limited jurisdiction and may exercise jurisdiction only to the extent provided by statute. Breman v. Commissioner, 66 T.C. 61, 66 (1976). Section 6330(d)(1) permits a taxpayer to petition this Court to review a determination by Appeals sustaining a collection action. The Court has jurisdiction where there is a valid notice of determination and a petition for review. Lunsford v. Commissioner, 117 T.C. 159, 161 (2001). An invalid notice cannot form the basis for the Court's jurisdiction. LG Kendrick, LLC v. Commissioner, 146 T.C. 17, 29 (2016). Although Mrs. Iovino's name was erroneously included on the Notice of Determination, because there was no proposed collection action against her, there was no basis for a determination. Accordingly, the Notice is invalid as to her. Cf. Treas Reg. § 301.6330-1(e)(3) Q&A-E11 ("Any determination . . . made by the Appeals officer with respect to [precluded issues raised during a CPD hearing] shall not be treated as part of the Notice of Determination issued by the Appeals officer and will not be subject to any judicial review.").
After due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction and to Strike As It Pertains to Diane L. Iovino, and To Change Caption is hereby granted, and this case is dismissed as to Diane L. Iovino. It is further
ORDERED that the caption in this case shall be changed to read as follows: "James V. Iovino, Petitioner v. Commissioner of Internal Revenue, Respondent."