Opinion
11039-21SL
02-11-2022
STEPHEN DEAN CARAWAY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi Special Trial Judge
This case is set for trial at the Court's April 11, 2022 Baltimore, Maryland trial session.
On February 4, 2022, Respondent filed a Motion To Dismiss For Lack Of Jurisdiction As To Notice of Deficiency issued for tax year 2015, upon the ground that the petition was not filed within the time prescribed by I.R.C. § 6213(a) or § 7502. Respondent reports that Petitioner objects to the granting of this motion.
The Court finds that because Petitioner did not file a petition disputing the liability alleged in the Notice of Deficiency issued for tax year 2015 within the time prescribed by I.R.C. § 6213(a) or § 7502, the Court does not have jurisdiction to redetermine the deficiency assessed for tax year 2015. However, because Petitioner did petition this Court within the 30 days provided in the March 22, 2021 Notice of Determination attached to Petitioner's petition, this Court retains jurisdiction as to Petitioner's appeal of Respondent's proposed collections action for the tax year 2015 deficiency.
On February 8, 2022, Respondent filed a Motion for Summary Judgment. The Court will direct Petitioner to file a response to Respondent's aforementioned motion and set the motion for hearing.
Upon due consideration, it is
ORDERED that Respondent's Motion to Dismiss for Lack of Jurisdiction As To Notice Of Deficiency is granted, and the Court will not hear Petitioner's case as it relates to the amount of the deficiency for tax year 2015. It is further
ORDERED that the Court retains jurisdiction as to Petitioner's dispute of Respondent's proposed collections action for the tax year 2015 deficiency. It is further
ORDERED that Respondent's Motion for Summary Judgment, filed February 8, 2022, is set for hearing at the Court's April 11, 2022 trial session at 10:00 a.m. Petitioner is advised that failure to comply with this Order or failure to appear at the hearing of this motion may result in the Court granting Respondent's motion and entering an Order and Decision against Petitioner. It is further
ORDERED that on or before February 25, 2022, Petitioner shall file a response to Respondent's Motion for Summary Judgment. It is further
ORDERED that the Clerk of the Court is directed to attach to this Order that is served on Petitioner, a copy of the Court's December 27, 2021 Notice of Trial and Standing Pretrial Order. This Order constitutes official notice to the parties.