Opinion
12727-22
10-26-2023
RONALD CLARK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On July 31, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction, in which respondent seeks to have this case dismissed on the grounds that no notice of deficiency was issued to petitioner for any tax year and petitioner has not identified any other determination respondent made with respect to petitioner that would confer jurisdiction on this Court. Respondent attached to the motion a copy of a notice of deficiency for tax year 2013 that was issued to petitioner on September 21, 2020, and a copy of a notice of determination for tax periods ending March 31, 2011, through December 31, 2014, that was issued to petitioner on October 11, 2022. Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, petitioner failed to do so. On November 4, 2022, petitioner filed a petition to commence a new case at Docket No. 28078-22L seeking relief as to the notice of determination issued on October 11, 2022.
The record shows that respondent issued a notice of deficiency to petitioner for tax year 2013 on September 21, 2020. On January 4, 2021, petitioner filed a petition, assigned Docket No. 2107-21, challenging that notice of deficiency. On December 16, 2021, the Court entered an Order of Dismissal in Docket No. 2107-21, on the ground that the petition was not timely filed. The Court's decision at Docket No. 2107-21 is now final. Sec. 7481(b).
To the extent that petitioner seeks to challenge the notice of deficiency issued for tax year 2013 on September 21, 2020, in this case, because petitioner previously challenged the notice of deficiency for tax year 2013 at Docket No. 2107-21, it follows that such notice does not provide a basis for petitioner to invoke the Court's jurisdiction as to tax year 2013 in this action, nor does the Court have the authority to vacate its decision, which is now final. See Abatti v. Commissioner, 859 F.2d 115, 117 (9th Cir. 1988), affg. 86 T.C. 1319 (1986).
Because the notice of determination for petitioner's tax periods ended from March 31, 2011, through December 31, 2014, was issued after the petition in this case was filed, the Court does not have jurisdiction over petitioner's tax periods ended from March 31, 2011, through December 31, 2014, under the petition as filed in this case. I.R.C. §6330(d)(1).
There is no indication that respondent issued a notice of deficiency or notice of determination to petitioner for any other tax year.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction.