Opinion
11110-22
02-12-2024
SUSAN C. CRANE & DAVID A. CRANE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth Crewson Paris, Judge
On February 5, 2024, docket entry 19, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Notice of Determination Concerning Collection Action and a Notice of Final Determination Not to Abate Interest for the Taxable Year 2019.
Respondent's Motion requests dismissal of those portions of the case, insofar as it purports to be an appeal of a Notice of Determination Concerning Collection Action and a Notice of Final Determination Not to Abate Interest, and those portions be dismissed for lack of jurisdiction upon the ground that no Notice of Determination Concerning Collection Action or Notice of Final Determination Not to Abate Interest (or Failure of IRS to Make Final Determination Within 180 Days After Claim for Abatement) (collectively, the "Notices"), as authorized by I.R.C. §§ 6320, 6330, or 6404 and required by I.R.C. §§ 6320(c) 6330(d), or 6404 to form the basis for a petition to this Court has been sent to either petitioner with respect to taxable year 2019.
Respondent has searched his records and contacted IRS personnel to determine whether the Notices were issued for petitioner's taxable year 2019 and there is no record, information, or other evidence indicating that any Notices of Determination authorized by I.R.C. §§ 6320, 6330, or 6404 were mailed to either petitioner with respect to the taxable year 2019. Petitioner Susan C. Crane has indicated to respondent that she does not have any knowledge of, or reason to believe, the Notices were issued. Accordingly, respondent has determined, based upon the foregoing, that no Notices sufficient to confer jurisdiction on the Court pursuant to I.R.C. §§ 6320, 6330, 6404 have been issued to either petitioner with respect to the taxable year 2019, and has further determined, that no other determination (or failure to make a timely determination regarding a claim for interest abatement purportedly made by petitioners) has been made by respondent that would confer jurisdiction upon this Court for taxable year 2019 on any bases other than the Notice of Deficiency issued to petitioners for taxable year 2019.
Petitioners have only produced a Notice of Deficiency sufficient to confer jurisdiction on this Court. Petitioners have neither produced, nor otherwise demonstrated, that the Notices or other determination sufficient to confer jurisdiction on this Court, with the exception of the notice of deficiency underlying this case, were mailed to either petitioner for taxable year 2019 as required by I.R.C. §§ 6320(c), 6330(d), 6404, and Tax Court Rule 34(b), or other applicable provisions of the Internal Revenue Code or Rules of this Court.
Respondent represents that a notice of deficiency for tax year 2019 was mailed to the petitioners and they have filed a timely petition with this Court, of which the Court has jurisdiction as to that notice. Respondent's Motion indicates that petitioner, Susan C. Crane, does not object to the granting of this motion in regard to the above-described portions of the case.
After due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Notice of Determination Concerning Collection Action and a Notice of Final Determination Not to Abate Interest for the Taxable Year 2019, filed February 5, 2024, docket entry 19, is granted, and that those portions of this case are dismissed for Lack of Jurisdiction as to Notice of Determination Concerning Collection Action and a Notice of Final Determination Not to Abate Interest for the Taxable Year 2019.