Opinion
6694-23L
05-11-2023
GARY WAYNE ZELLA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
In the Petition filed to commence this case on April 17, 2023, petitioner seeks review of a Notice of Determination Concerning Collection Action. Petitioner indicates that the Notice was issued on March 13, 2023, for the taxable years 2012 through 2017. Attached to the Petition is a Notice of Determination Concerning Collection Action dated March 13, 2023, sustaining the filing of a Notice of Federal Tax Lien with respect to the following Federal tax liabilities: (1) a civil penalty (frivolous tax submission) for petitioner's taxable year 2012 and (2) petitioner's income tax liabilities for the 2013, 2014, 2015, 2017, 2018, and 2020 taxable years.
On May 9, 2023, petitioner filed (1) a Motion for Joiner and (2) a Status Report. In the Motion, petitioner seeks a permissive joining of claims relating to a separate Notice of Determination Concerning Collection Action dated April 3, 2023, sustaining the filing of a Notice of Federal Tax Lien with respect to petitioner's Federal income tax liabilities for the 2012 and 2016 taxable years. See Rule 34(b)(3)(B)(i), Tax Court Rules of Practice and Procedure. A copy of that Notice is attached to petitioner's Status Report.
It appears, based on the timing of the issuance of the Notice of Determination dated April 3, 2023, and the filing of the Petition in this case, that the Court would have jurisdiction over petitioner's claims relating to that Notice if those claims were joined. Accordingly, we will grant petitioner's Motion solely to provide him an opportunity to file an amended petition properly placing both Notices of Determination at issue and clarifying the precise relief he seeks in this case. In that respect, we note that the Petition filed on April 17, 2023, identifies the taxable years at issue as 2012 through 2017, notwithstanding the fact that the Notice of Determination attached thereto also made determinations for the 2018 and 2020 taxable years. Thus, we note that any amended petition filed pursuant to this Order should identify each taxable year for which petitioner seeks review in this case (with respect to both Notices of Determination).
In consideration of the foregoing, it is
ORDERED that petitioner's Motion for Joinder is granted in that petitioner shall, on or before June 12, 2023, file a (single) amended petition properly placing in dispute both the Notice of Determination Concerning Collection Action dated March 13, 2023, and the Notice of Determination Concerning Collection Action dated April 3, 2023. The amended petition shall contain, in separately lettered paragraphs, (1) clear and concise assignments of each and error which petitioner alleges to have been committed in those Notices of Determination and (2) clear and concise statements of the facts on which petitioner bases each assignment of error. See Rule 331(b), Tax Court Rules of Practice and Procedure. (This includes identifying each of the taxable years and liabilities that petitioner disputes.) It is further
ORDERED that the Clerk of the Court shall attach to the copy of this Order served on petitioner an amended petition form.