Opinion
2426-22
01-27-2023
RA HOTEP EL & EMILILY HOTEP EL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Eunkyong Choi, Special Trial Judge.
Pending before the Court is respondent's Motion to Dismiss for Lack of Jurisdiction, filed April 11, 2022. Petitioner filed an response to respondent's motion on May 2, 2022.
The record shows that no (1) Notice of Deficiency as authorized by section 6212 and required by section 6213(a), (2) Notice of Determination Concerning Collection Action as authorized by sections 6320 and 6330 and required by section 6320(c) and 6330(d), (3) Notice of Final determination for Disallowance of Interest Abatement Claim under section 6404, (4) Notice of Determination of Worker Classification as authorized by section 7436, (5) Notice of Determination Concerning Relief from Joint and Several Liability under section 6015, or (6) Notice of Determination under section 7623 Concerning Whistleblower Action was sent to petitioners for taxable years 2015 through 2022. The record further shows that respondent made no other determination regarding petitioners for taxable years 2015 through 2022 that would confer jurisdiction on this Court.
On April 4, 2022, respondent's counsel spoke with petitioner Ra Hotep El, during which time he obtained Emilily Hotep El's social security number and inquired whether petitioners received any notices. Petitioner advised that he would email the notices to respondent's counsel, but never did.
Respondent's diligent search of records kept in the ordinary course of business revealed no evidence of any notices every being mailed to petitioners for taxable years 2015 through 2022 and no evidence that respondent made any other determination for taxable years 2015 through 2022.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction. It is further
ORDERED that petitioners' Motion to Enforce Subpoena, filed March 20, 2022; Motion for an Order under Federal Rule of Evidence 502(a), filed May 2, 2022; Motion for Leave to Conduct Discovery Pursuant to Rule 70(a)(2), filed May 3, 2022; Motion to Take Judicial Notice, filed June 1, 2022; Motion for Order to Show Cause Why Proposed Facts and Evidence Should Not be Accepted as Established Pursuant to Rule 91(f), filed October 24, 2022; and Motion to Add Lien or Levy Designation, filed October 24, 2022, are dismissed as moot.