Opinion
11040-22
07-31-2023
PAMELA RENEE BENNETT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Diana L. Leyden, Special Trial Judge
On May 2, 2022, petitioner filed the Petition to commence this case with respect to the 2017 tax year. Line 3 of the Petition indicates the year(s) or period(s) for which the NOTICE(S) was/were issued, "2022 most recent, but its 2017 tax year has been filed with the Courts. (They sent a balance owed 8 mos later.)" Petitioner further states she received a notice dated April 18, 2022, for tax year 2017. "I filed a case with the U.S. Tax Court with docket #12639-20 and it was ordered and decided that the amount the IRS said I owed on the notice of deficiency was paid in full for tax year 2017 and Timothy Prosky Senior Attorney for the IRS gave me a letter stating that I have enclosed all the documents and that 2017 tax year is a zero balance."
On December 20, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction (motion) requesting that this case be dismissed for lack of jurisdiction on the ground that no notice of determination concerning collection action sufficient to confer jurisdiction on this Court pursuant to I.R.C. §§ 6320 and 6330 has been sent to petitioner with respect to the 2017, and no overpayment exists that would confer jurisdiction on this Court under I.R.C. § 6512(b)(2), nor has respondent made any other determination with respect to petitioner's 2017 taxable year that would confer jurisdiction on this Court. Petitioner's views on the granting of respondent's motion were unknown.
By Order served May 8, 2023, the Court directed petitioner, on or before June 5, 2023, to file an objection, if any to respondent's motion and that failure to comply with the Order may result in the granting of respondent's motion and dismissal of the instant case or other appropriate action by this Court.
On May 25, 2023, petitioner filed an Objection to Motion to Dismiss for Lack of Jurisdiction. By Order served June 6, 2023, respondent's motion was assigned to the undersigned for disposition. On July 28, 2023, the Court held a telephone conference call with the parties.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed December 20, 2022, is granted, and this case is dismissed for lack of jurisdiction.