Opinion
14869-20L 18592-21L
08-16-2021
ALASKA ATHLETICS LLC, ET AL. Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On December 22, 2020, petitioner filed the petition to commence the case at Docket No. 14869-20L. In that case, petitioner seeks review of a notice of determination concerning collection action, dated November 17, 2020, issued to petitioner concerning Form 941 taxes for the taxable periods ending 09/2013, 12/2013, 03/2014, 09/2014, 03/2015, 06/2015, 09/2015, 12/2015, 06/2016, 12/2016, 03/2017, 06/2017, 09/2017, 03/2018, and 12/2018.
On May 27, 2021, petitioner filed at Docket No. 14869-20L a first amendment to petition. In that amendment to petition, in addition to the notice of determination discussed above, petitioner seeks review of a notice of determination, dated May 6, 2021, issued to petitioner concerning Form 941 taxes for the taxable periods ending 06/2012, 09/2012, 12/2012, 03/2013, 06/2013, 06/2014, 12/2014, 09/2016, 12/2017, 06/2018, 09/2018, and Form 940 taxes for the taxable periods ending 12/2013, 12/2014, 12/2015, 12/2016, 12/2017, and 12/2018.
On August 9, 2021, respondent filed in the case at Docket No. 14869-20L a motion to dismiss for lack of jurisdiction as to the May 6, 2021 notice of determination. Respondent asserts in his motion that, pursuant to Internal Revenue Code section 6330(d), the Court is without jurisdiction in the case at Docket No. 14869-20L of the notice of determination dated May 6, 2021, as that notice had not been issued as of the time the petition was filed to commence that case. Respondent also notes that Rule 41(a), Tax Court Rules of Practice and Procedure does not permit an amendment to a pleading which would involve conferring jurisdiction on the Court over a matter which otherwise would not come within its jurisdiction under the petition as filed. However, as the first amendment to petition was timely filed in the case at Docket No. 14869-20L after issuance of the May 6, 2021, notice of determination, respondent suggests that the Court treat that amendment to petition as the petition to commence a separate case. Respondent states that petitioner has no objection to the amendment to petition being treated as the petition to commence a separate case. For the reasons set forth in respondent's motion, we will grant that motion.
In view of the foregoing, it is
ORDERED that respondent's motion to dismiss for lack of jurisdiction as to the May 6, 2021 notice of determination, filed August 9, 2021, at Docket No. 14869-20L, is granted and so much of the case at Docket No. 14869-20L relating to the May 6, 2021, notice of determination is dismissed for lack of jurisdiction. It is further
ORDERED that the Clerk of the Court shall copy the first amendment to petition, filed May 27, 2021, in the case at Docket No. 14869-20L and file it as the petition to commence a separate case at Docket No. 18592-21L. All future communication concerning petitioner's claims regarding the May 6, 2021, notice of determination concerning collection action shall be directed to Docket No. 18592-21L. It is further
ORDERED that, on or before September 14, 2021, petitioner shall file in the case at Docket No. 18592-21L an amended petition setting forth only petitioner's claims with respect to the notice of determination concerning collection action dated May 6, 2021. It is further
ORDERED that, on or before September 14, 2021, petitioner shall pay the Court's $60.00 filing fee (or file an Application for Waiver of Filing Fee, which is available on the Court's website by clicking on "eFiling & Case Maintenance", then by clicking on "Case Related Forms") for the case at Docket No. 18592-21L. Instructions on how to pay the filing fee can be found in the "Guidance for Petitioners" tab of the Court's website at www.ustaxcourt.gov. It is further
ORDERED that Anchorage, Alaska is designated as the place of trial in the case at Docket No. 18592-21L.