Opinion
7042-22S
02-01-2023
MICHELLE ROVENA TINKHAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
By Order served October 17, 2022, the Court directed the petitioner to file an objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction. On October 17, 2022, petitioner filed a Letter dated October 17, 2022 by Petitioner, in which petitioner states that she does not understand what is being asked of her.
This Court is a court of limited jurisdiction. It may therefore exercise jurisdiction only to the extent expressly provided by statute. Breman v. Commissioner, 66 T.C. 61, 66 (1976). In a case seeking the redetermination of a deficiency, the jurisdiction of the Court depends, in part, on the issuance by the Commissioner of a valid notice of deficiency to the taxpayer. Rule 13(a), Tax Court Rules of Practices and Procedure; Frieling v. Commissioner, 81 T.C. 42, 46 (1983). The notice of deficiency has been described as "the taxpayer's ticket to the Tax Court" because, without it, there can be no prepayment judicial review by this Court of the deficiency determined by the Commissioner. Mulvania v. Commissioner, 81 T.C. 65, 67 (1983).
In a case seeking review of a determination under I.R.C. section 6320 or 6330, the jurisdiction of the Court depends, in part, upon the issuance of a valid notice of determination by the IRS Office of Appeals under section 6320 or 6330. Secs. 6320(c), 6330(d)(1); Rule 330(b), Tax Court Rules of Practice and Procedure; Offiler v. Commissioner, 114 T.C. 492, 498 (2000). A condition precedent to the issuance of a notice of determination is the requirement that a taxpayer have requested a hearing before the IRS Office of Appeals within the 30-day period specified in section 6320(a) or 6330(a), and calculated with reference to an underlying Notice of Federal Tax Lien Filing and Your Right to a Hearing Under IRC 6320 or Final Notice - Notice of Intent To Levy and Notice of Your Right to a Hearing.
Other types of IRS notices which may form the basis for a petition to the Tax Court, likewise under statutory prescribed parameters, include a Notice of Final Determination Concerning Your Request for Relief From Joint and Several Liability, a Notice of Final Determination Not To Abate Interest, a Notice of Determination of Worker Classification, a Notice of Certification of Your Seriously Delinquent Federal
Tax Debt to the State Department, and a Notice of Final Determination Concerning Whistleblower Action.
On May 25, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice deficiency or notice of determination was issued to petitioner for tax year 2019, nor has respondent made any other determination with respect to tax year 2019 that would confer jurisdiction on the Court.
Petitioner may also consult the Tax Court website for Guidance for Petitioners.
Upon due consideration, it is
ORDERED that the time within which petitioner shall file an objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction is extended to February 23, 2023. Failure to comply with this Order may result in the granting of respondent's motion and dismissal of this case or other appropriate action by this Court.