Opinion
692-22SL
07-27-2023
VIRGINIA M. BENNETTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge
This case is calendared for trial at the Court's New York City, New York trial session, scheduled to commence on September 18, 2023.
On January 22, 2022, someone on behalf of Ms. Bennetter filed an electronic petition to dispute the Notice of Determination Concerning Collection Actions under Sections 6320 or 6330 of the Internal Revenue Code (Notice), dated January 10, 2022. The Notice identified in the Petition and attached to the Commissioner's Answer that gives rise to the Court's jurisdiction in this case was issued on January 10, 2022. The Notice states that the tax period at issue is the tax year 2017. All references to the taxable period at issue in the Notice state the year at issue is 2017. Ms. Bennetter alleged in her Petition, and the Commissioner admitted in his Answer, that the Notice was issued for taxable year 2017.
On July 10, 2023, the Commissioner filed a Motion to Substitute Parties and Change Caption. In his motion, the Commissioner states that there is an error on the Notice upon which this case is based, and the year at issue is 2018, not 2017. To support his position, the Commissioner attached a copy of a Notice of Federal Tax Lien for tax year 2018 and account transcripts for Ms. Bennetter's 2017 and 2018 tax years. The Commissioner states that the proposed substituted party and next friend has no objection to the Court granting the Motion to Substitute Parties and Change Caption, but the Commissioner does not indicate whether Ms. Bennetter or the proposed next friend has any objection to his claim that the year at issue is 2018. Before resolving the Motion to Substitute Parties and Change Caption, the Court will handle the possible jurisdictional issue at hand.
A notice of determination must specify to which taxable period, liability, and collection action it relates or, at the very least, provide sufficient information so that the taxpayer cannot reasonably be deceived as to these items. LG Kendrick, LLC v. Commissioner, 146 T.C. 17, 28-29 (2016). "When a notice of determination does not clearly set forth this information, we must determine whether the notice is valid. An invalid notice cannot form the basis of our jurisdiction, and the Commissioner may proceed with the collection action only if he subsequently issues a valid notice with attendant appeal rights." Id. at 29; see also I.R.C. § 6330(c)(3); Smith v. Commissioner, 124 T.C. 36, 44 (2005).
Upon due consideration, it is
ORDERED that, on or before August 18, 2023, Ms. Bennetter or the proposed next friend and the Commissioner shall file a joint response to this Order detailing whether the January 10, 2022, Notice listing tax year 2017, as the year at issue, is sufficient to confer jurisdiction upon this Court over tax year 2018.