Woods v. Comm'r of Internal Revenue

Full title: JOHN S. WOODS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Dec 27, 2023

No. 18979-22S (U.S.T.C. Dec. 27, 2023)

Opinion

18979-22S

12-27-2023

JOHN S. WOODS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Lewis R. Carluzzo, Chief Special Trial Judge

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Lewis R. Carluzzo, Chief Special Trial Judge

This case for the redetermination of a deficiency is before the Court on (1) respondent's motion to remove small tax case designation, filed November 1, 2023, and (2) respondent's motion to dismiss for lack of jurisdiction, filed November 2, 2023. Both motions were heard in Houston, Texas, on December 18, 2023, during the trial session that started in that city on that date. Counsel for respondent appeared and argued in support of both motions. There was no appearance by or on behalf of petitioner.

According to respondent, the amount of the deficiency placed in dispute in this case exceeds that limitation contained in I.R.C. section 7463(a). Furthermore, according to respondent, the Court is without jurisdiction in this case because the petition was not filed within the period prescribed by I.R.C. section 6213(a). See Rochelle v. Commissioner, 293 F.3d 740 (5th Cir. 2002) (per curiam), aff 'g 116 T.C. 356 (2001). The record in this case shows that both motions are well-made, although we note that respondent's motion to discontinue petitioner's small tax case election need be addressed only to clarify and preserve the parties' right to appeal.

Premises considered, for the reasons set forth in respondent's motions, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is

ORDERED that respondent's motion to remove small tax case designation is granted. It is further

ORDERED that the caption is amended by deleting the letter "S" from the docket number. It is further

ORDERED that the Clerk of the Court amend the Court's records to reflect the above-referenced deletion. Because the petition was not filed within the period prescribed by I.R.C. section 6213(a), it is further

ORDERED that respondent's motion to dismiss for lack of jurisdiction is granted, and the case is dismissed for lack of jurisdiction on that ground.