Opinion
25485-22S
02-02-2023
RASHA VINSON COLLINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On December 7, 2022, petitioner filed the petition to commence this case, indicating that she seeks review of a notice of deficiency issued for her 2021 tax year. On January 31, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Tax Year 2021 (motion to dismiss) on the grounds that respondent has not issued any notice of deficiency, nor has respondent made any other determination, sufficient to confer jurisdiction on this Court as to petitioner's 2021 tax yar.
On January 31, 2023, petitioner filed an Objection to Motion to Dismiss for Lack of Jurisdiction as to Tax Year 2021. Petitioner's document appears to consist solely of a copy of petitioner's amended income tax return, plus attachments, for tax year 2020. Petitioner's filing suggests that she wishes to include claims concerning her 2020 tax yar in this case. Petitioner did not attach any notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court as to her 2020 tax year.
Upon due consideration of the foregoing, it is
ORDERED that petitioner's Objection to Motion to Dismiss for Lack of Jurisdiction as to Tax Year 2021 is recharacterized as a Motion for Leave to File First Amendment to Petition (Embodying First Amendment). It is further
ORDERED that petitioner's Motion for Leave to File First Amendment to Petition (Embodying First Amendment) is granted. It is further
ORDERED that, on or before February 24, 2023, respondent shall file a supplement to his above-described motion to dismiss and therein set forth and fully discuss his position with respect to this Court's jurisdiction of petitioner's 2020 tax year. Pending further direction by the Court, respondent will not be required at this time to file an Answer to the First Amendment to Petition.