Opinion
10449-23L
12-21-2023
LAWRENCE H. RICHARDSON & TAMMY RICHARDSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER OF DISMISSAL
Courtney D. Jones, Judge
This case is on the calendar of the Court's March 18, 2024, trail session for Philadelphia, Pennsylvania. Respondent has filed three Motions in the above-docketed case: (1) a Motion to Dismiss for Lack of Jurisdiction as to Tammy Richardson (Doc. 9); (2) a Motion to Change or Correct Caption (Doc. 10); and (3) a Motion to Dismiss on Grounds of Mootness (Doc. 12). We will consider each Motion in turn.
On November 2, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Tammy Richardson (Doc. 9). Respondent moves to dismiss this case insofar that Tammy Richardson has not been certified as an individual owing seriously delinquent tax debt, nor has a CP508C, notice of certification of your seriously delinquent federal tax debt to the State Department (passport notice), been issued to Tammy Richardson, as required by section 7345 to form the basis for a petition to this Court. The Motion further represents that this case be dismissed for lack of jurisdiction, insofar as it purports to be an appeal by or on behalf of Tammy Richardson, on the grounds that no notice of determination concerning collection action has been issued to Tammy Richardson, nor has respondent made any other determination with respect to Tammy Richardson that would confer jurisdiction on this Court. Respondent was unable to reach petitioners regarding their views on granting the Motion to Dismiss for Lack of Jurisdiction.
Additionally, on November 2, 2023, respondent also filed a Motion to Change or Correct Caption (Doc. 10). As observed in respondent's Motion to Change or Correct Caption, the Petition filed with the Court in the above-docketed case did not explicitly indicate which type of notice petitioners were disputing. The Petition raises arguments related to respondent's collection actions and liability issues related thereto. The Petition also included the following attachments: (1) a Notice CP508C, Notice of Certification of Your Seriously Delinquent Federal Tax Debt, dated April 24, 2023; (2) a Notice of Federal Tax Lien; (3) Letter 3172, Notice of Federal Tax Lien Filing and Your Right to a Hearing Under IRC 6320; (4) a Certificate of Release of Federal Tax Lien; and (5) a Revocation of Certificate of Release of Federal Tax Lien. The Court attached the "L" case designation to the Docket Number, thereby indicating that petitioner seeks review of a Notice of Determination Concerning Collection Action. Respondent moves to correct the caption of this case to remove the "L" case designation from the Docket Number and to add a "P" case designation to the Docket Number to properly signal that the petitioner seeks review of a passport notice (and not a Notice of Determination Concerning Collection Action). Respondent asserts that "[t]he passport notice is the only notice sufficient to confer jurisdiction upon the Court." Respondent was unable to reach petitioners regarding their views on granting the Motion to Correct Caption.
By Order dated November 6, 2023 (Doc. 11), the Court ordered petitioners to file, on or before December 4, 2023, a response to respondent's Motion to Dismiss for Lack of Jurisdiction as to Tammy Richardson and Motion to Change or Correct Caption. The Court has yet to receive a response from petitioners.
On December 15, 2023, respondent filed a Motion to Dismiss on Ground of Mootness (Doc. 12). Respondent moves that this case be dismissed as moot because, subsequent to the filing of the Petition, respondent reversed Lawrence H. Richardson's certification as an individual owing seriously delinquent tax debt and notified the State Department of the reversal. Further, respondent represents that petitioners do not object to the granting of the Motion.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Tammy Richardson is granted and this case is dismissed for lack of jurisdiction as to Tammy Richardson. It is further
ORDERED that, on the Court's own motion, insofar as petitioner Lawrence H. Richardson seeks review of IRS collection actions or any other determination with respect to Lawrence H. Richardson that would confer jurisdiction on this Court, with the exception of the passport notice dated April 24, 2023, no such determination concerning collection action nor any other jurisdictional determination, with the exception of the passport notice, was alleged to have been issued on the date the Petition was filed, was attached to the Petition, nor otherwise appears in the record before the Court, and therefore so much of this case is dismissed for lack of jurisdiction. It is further
ORDERED that respondent's Motion to Change or Correct Caption is granted and the Docket Number of this case is amended by removing the L designation therefrom and adding the P designation thereto. It is further
ORDERED that the caption of this case is amended to read "Lawrence H. Richardson, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that respondent's Motion to Dismiss on Ground of Mootness is granted and this case is dismissed as moot.