Opinion
15766-23
04-04-2024
CHARLIE CAMPANA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 13, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Tax Year 2017 and to Strike on the grounds that no notice of deficiency was sent to petitioner with respect to tax year 2017, nor had respondent made any other determination with respect to petitioner's 2017 tax year that would confer jurisdiction on this Court. Although the Court provided petitioner the opportunity to file an objection, if any, to respondent's motion, petitioner filed no objection. Accordingly, by Order served March 29, 2024, the Court dismissed so much of this case relating to petitioner's 2017 tax year for lack of jurisdiction.
On April 2, 2024, petitioner filed a Motion to Vacate the Court's Order Issued March 29, 2024, accompanied by two documents titled "Exhibit(s)" and a Letter Dated April 1, 2024. Included in petitioner's Exhibits is an IRS Letter 105C, which notified petitioner that the IRS had disallowed his refund claim for tax year 2017 and advised him of his right to challenge that disallowance before the IRS Independent Office of Appeals. In his Motion and the accompanying letter, petitioner related his difficulties in communicating with the IRS regarding his 2017 refund claim and requested that the Court vacate the Order dismissing this case with respect to the 2017 tax year.
The disposition of a motion to vacate or revise a decision rests within this Court's discretion. See, e.g., Vaughn v. Commissioner, 87 T.C. 164, 166-67 (1986). A motion to reconsider or to vacate typically is not granted in the absence of substantial error or unusual circumstances, such as mistake, inadvertence, surprise, excusable neglect, newly discovered evidence, or fraud. Knudsen v. Commissioner, 131 T.C. 185 (2008); Brannon's of Shawnee, Inc. v. Commissioner, 69 T.C. 999 (1978). None of those factors appear present in this case.
Like all federal courts, the Tax Court is a court of limited jurisdiction. Internal Revenue Code (I.R.C.) section 7442 does not provide this Court with jurisdiction to review all tax-related matters. We may exercise jurisdiction only with respect to certain types of determinations made by the IRS, and the IRS Letter 105C filed with petitioner's Motion to Vacate is not an IRS determination which this Court has jurisdiction to review. Nor has petitioner produced any notice of deficiency or other determination with respect to his 2017 tax year that would confer jurisdiction on this Court.
Upon due consideration of the above, and for cause, it is
ORDERED that petitioner's above-mentioned Motion to Vacate the Court's Order Issued March 29, 2024, is denied.
Petitioner is reminded that so much of this case relating to the notice of deficiency issued for his 2021 tax year remains pending before the Court.