Opinion
12800-22L 28077-22L
10-16-2023
MAUREEN ROBINSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent MAUREEN ROBINSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On May 26, 2022, a petition was filed to commence the case at Docket No. 12800-22L, alleging dispute with respect to the 2018 and 2020 taxable years. No copies of any notice of deficiency or determination from the Internal Revenue Service were attached.
Subsequently, on August 9, 2022, respondent filed at Docket No. 12800-22L a Motion To Dismiss for Lack of Jurisdiction, on the ground that no notice of determination pursuant to section 6320 and/or 6330 of the Internal Revenue Code had been sent to petitioner with respect to the taxable years 2018 and 2020, nor had respondent made any other determination with respect to such tax years that would confer jurisdiction on this Court, as of the date the petition herein was filed. Respondent further explained that a notice of determination for taxable years 2018 and 2020 had been issued to petitioner on June 14, 2022, after the petition in this case was filed.
Petitioner was served with a copy of respondent's motion and on September 6, 2022, filed an objection at Docket No. 12800-22L. By Order of Dismissal for Lack of Jurisdiction entered September 30, 2022, the case was dismissed for reasons detailed at some length in that Order. That disposition was then appealed to the U.S. Court of Appeals for the Third Circuit and was thereafter vacated and remanded "so that the Tax Court can consider whether Robinson's objection should be construed as a second petition for review."
Hence, at this juncture, and for reasons that will be set forth in a separate order of dismissal, a parsing of the record in the case at Docket No. 12800-22L continues to fail to reveal that a notice deficiency or determination had been sent to petitioner, as of the date the petition in Docket No. 12800-22L was filed, for the taxable years 2018 and 2020. The Court therefore lacks jurisdiction in the case at Docket No. 12800-22L to review any actions by respondent in regard to those taxable periods, and the case must be dismissed.
However, in the light of the Third Circuit's directive, because the September 6, 2022, objection was mailed and received by the Court after the June 14, 2022, notice of determination was issued for 2018 and 2020, the Court will direct that such document should be filed as a petition to commence a new case at Docket No. 28077-22L.
Therefore, upon due consideration of the foregoing, it is
ORDERED that the Clerk of the Court, as of September 6, 2022, shall file as the petition at Docket No. 28077-22L a copy of the objection filed September 6, 2022, at Docket No. 12800-22L. It is further
ORDERED that any of the issues that could have been raised in Docket No. 12800-22L can be raised in Docket No. 28077-22L. It is further
ORDERED that respondent is relieved of the obligation to file an answer to the petition at Docket No. 28077-22L. It is further
ORDERED that all assignments of error and statements of the facts on which petitioner relies to establish the errors alleged in the petition, filed May 26, 2022, in the case at Docket No. 12800-22L, are deemed denied in the case at Docket No. 28077-22L. It is further
ORDERED that any allegations in the petition filed in the case at Docket No. 28077-22L challenging the determinations made in the notice of determination issued June 14, 2022, are deemed denied in the case at Docket No. 28077-22L. It is further
ORDERED that the filing fee in the case at Docket No. 28077-22L is waived. It is further
ORDERED that New York, New York, shall be designated as the place of trial for any proceedings in the case at Docket No. 28077-22L.