Opinion
3507-23
06-20-2023
JOHN ALFRED CARR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 16, 2023, petitioner filed the petition in this case seeking review of notices of deficiency for tax years 2020 and 2021. Petitioner attached a notice of deficiency dated January 3, 2023, for tax year 2020 to the petition, but no notice of deficiency for tax year 2021 was attached to the petition.
On April 5, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency was issued to petitioner for tax year 2021.
This Court is a court of limited jurisdiction. It may therefore exercise jurisdiction only to the extent expressly provided by statute. Breman v. Commissioner, 66 T.C. 61, 66 (1976). In a case seeking the redetermination of a deficiency, the jurisdiction of the Court depends, in part, on the issuance by the Commissioner of a valid notice of deficiency to the taxpayer. Rule 13(c), Tax Court Rules of Practice and Procedure; Frieling v. Commissioner, 81 T.C. 42, 46 (1983). The notice of deficiency has been described as "the taxpayer's ticket to the Tax Court" because, without it, there can be no prepayment judicial review by this Court of the deficiency determined by the Commissioner. Mulvania v. Commissioner, 81 T.C. 65, 67 (1983).
On June 9, 2023, petitioner filed an Objection to respondent's motion to dismiss. In his Objection, petitioner did not deny the jurisdictional allegations set forth in respondent's motion. Instead, petitioner asserts that the Court has jurisdiction over his 2021 tax year because he is seeking a refund. Petitioner did not provided a copy of a notice of deficiency for tax year 2021 that would confer jurisdiction on this Court.
The record establishes that no notice of deficiency sufficient to confer jurisdiction on this Court has been sent to petitioner with respect to tax year 2021. Accordingly, the Court is obliged to grant respondent's motion.
To the extent that petitioner is seeking a refund of taxes paid, petitioner may file a claim for refund with the Internal Revenue Service and, if the claim is denied, sue for a refund in Federal District Court or the U.S. Court of Federal Claims. See McCormick v. Commissioner, 55 T.C. 138, 142 (1970). Taxpayers generally have two years to file a lawsuit following disallowance of a claim for refund. See sec. 6532(a) (1). However, the Tax Court is not the proper forum in which to do so. A taxpayer may seek judicial remedy for wrongful denial of refund claims - i.e., a refund suit in compliance with I.R.C. section 6532(a)(1) and 7422(a), either in the U.S. Court of Federal Claims pursuant to 28 U.S.C. section 1491(a)(1), or in Federal district court pursuant to 28 U.S.C. section 1346(a)(1). None of those statutes confer refund jurisdiction on this Court.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted, and so much of this case relating to a notice of deficiency for tax year 2021 is dismissed for lack of jurisdiction and deemed stricken from the record. Petitioner is reminded that so much of this case as relates a notice of deficiency for tax year 2020 remains pending before the Court.