Opinion
545-24
04-04-2024
IVEY L. CHAVIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge.
On February 14, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction, asserting therein that (1) as to a notice of deficiency issued for petitioner's 2017 tax year, the petition was not filed within the time prescribed in the Internal Revenue Code (I.R.C.), (2) as to a notice of final determination for disallowance of interest abatement claim (or failure of IRS to make final determination within 180 days after claim for abatement) for petitioner's 2017 tax year, no such notice was issued to petitioner that would permit him to invoke the jurisdiction of this Court nor has petitioner requested any such abatement of interest pursuant to I.R.C. §6404 for his 2017 tax year, and (3) as to a notice of certification of a seriously delinquent federal tax debt to the Department of State for petitioner's 2017 tax year, no such notice sufficient to confer jurisdiction on this Court was issued to petitioner. Although the Court provided petitioner an opportunity to file an objection, if any, to respondent's motion, petitioner has not done so.
The Court's records indicate that petitioner previously challenged the notice of deficiency issued for his 2017 tax year in petitioner's case at Docket No. 6945-23S. On July 17, 2023, that case was dismissed, in part, on the grounds that, as to the notice of deficiency issued for petitioner's 2017 tax year, the petition was not filed within the time prescribed by the Internal Revenue Code. That Order of Dismissal is now final. Accordingly, so much of this case relating to the notice of deficiency issued for petitioner's 2017 tax year must be dismissed for lack of jurisdiction on the grounds of duplication with petitioner's case at Docket No. 6945-23A. Furthermore, petitioner has failed to demonstrate the existence of any grounds on which this Court may properly exercise jurisdiction as to petitioner's 2017 tax year in this case in connection with an interest abatement claim pursuant to I.R.C. §6404 or a notice of certification of a seriously delinquent federal tax debt to the Department of State.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction.