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Crawford v. Comm'r of Internal Revenue

United States Tax Court
Jul 26, 2023
No. 7853-23 (U.S.T.C. Jul. 26, 2023)

Opinion

7853-23

07-26-2023

TODD A. CRAWFORD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge.

On May 18, 2023, petitioner Todd A. Crawford filed the petition to commence this case, seeking review with respect to petitioner's income tax liabilities for tax years 2011, 2012, 2013, and 2017, and civil penalties for tax periods ending December 31, 2016; March 31, 2017; June 30, 2017; September 30, 2017; December 31, 2017; March 31, 2018; June 30, 2018; and September 30, 2018. Attached to the petition was a Letter 5197 from the IRS, dated April 19, 2023, informing petitioner that the rejection of his offer in compromise with respect to the just-referenced tax years and periods had been sustained by the Independent Office of Appeals (Appeals). No notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court was attached to the petition.

On June 29, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction (motion to dismiss). In that motion to dismiss, respondent asserted that: (1) as to the above-referenced civil penalty for the period ending September 18, 2018, challenged by petitioner, this case is duplicative of petitioner's case at Docket No. 8081-23L; (2) as to a notice of determination concerning collection action issued for petitioner's 2011 and 2012 income tax liabilities, this case is duplicative of petitioner's case (filed jointly with his spouse Lori A. Crawford) at Docket No. 8086-23L; (3) as to a notice of determination concerning collection action issued for petitioner's 2017 income tax liability, this case is duplicative of petitioner's case (filed jointly with his spouse Lori A. Crawford) at Docket No. 8084-23SL, and (4) as to petitioner's 2013 tax year, no notice of determination concerning collection action sufficient to confer jurisdiction on this Court as to petitioner's 2013 income tax liability was issued to petitioner.

Like all federal courts, the Tax Court is a court of limited jurisdiction. We may exercise jurisdiction only to the extent expressly provided by statute. Naftel v. Commissioner, 85 T.C. 527, 529 (1985). In addition, jurisdiction must be proven affirmatively, and a taxpayer invoking our jurisdiction bears the burden of proving that we have jurisdiction over the taxpayer's case. See Fehrs v. Commissioner, 65 T.C. 346, 348 (1975); Wheeler's Peachtree Pharmacy, Inc. v. Commissioner, 35 T.C. 177, 180 (1960). In a deficiency case, this Court's jurisdiction depends in part on the issuance of a valid notice of deficiency and a timely filed petition. Rule 13(a), (c), Tax Court Rules of Practice and Procedure; Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022); Monge v. Commissioner, 93 T.C. 22, 27 (1989); Normac, Inc. v. Commissioner, 90 T.C. 142, 147 (1988). Similarly, in a case seeking review of certain IRS collection activity, the Court's jurisdiction depends on the issuance of a valid notice of determination (after petitioner has properly requested and received a collection due process hearing) under Internal Revenue Code (I.R.C.) section 6320 or 6330 and the filing by the taxpayer of a petition concerning that IRS determination. Smith v. Commissioner, 124 T.C. 36, 38 (2005); I.R.C. sec. 6320(c) and 6330(d)(1); Rule 330(b), Tax Court Rules of Practice and Procedure.

On July 24, 2023, petitioner filed an Objection to Motion to Dismiss for Lack of Jurisdiction. In that objection, petitioner conceded that no notice sufficient to confer jurisdiction on this Court as to petitioner's 2013 income tax liabilities has been issued to petitioner.

As to all of the remaining tax years and periods referenced above, however, petitioner contended that the IRS letter informing petitioner that the rejection of his offer in compromise had been sustained by Appeals was sufficient to provide this Court with jurisdiction in this case, particularly when considered in conjunction with the premise of ensuring that petitioners' rights as to all periods are protected. We disagree. Internal Revenue Code section 7442 does not provide this Court with jurisdiction to review all tax-related disputes. The letter attached to the petition in this case is neither a notice of deficiency nor a notice of determination concerning collection action that would permit petitioner to invoke the jurisdiction of this Court. Moreover, various of the tax years and/or periods at issue in this case are duplicative of other cases filed by petitioner, either individually or jointly with his spouse.

In view of the foregoing, it is

ORDERED that, on the Court's own motion, so much of this case relating to petitioner's 2011 and 2012 income tax liabilities is closed on the grounds of duplication with respect to petitioner's case at Docket No. 8086-23L. It is further

ORDERED that, on the Court's own motion, so much of this case relating to petitioner's 2017 income tax liabilities is closed on the grounds of duplication with respect to petitioner's case at Docket No. 8084-23SL. It is further

ORDERED that, on the Court's own motion, so much of this case relating to civil penalties for petitioner's tax period ending September 30, 2018, is closed on the grounds of duplication with petitioner's case at Docket No. 8081-23L. It is further

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted in that so much of this case relating to petitioner's 2013 tax year and civil penalties for petitioner's tax periods ending December 31, 2016; March 31, 2017; June 30, 2017; September 30, 2017; December 31, 2017; March 31, 2018; and June 30, 2018, is dismissed for lack of jurisdiction.


Summaries of

Crawford v. Comm'r of Internal Revenue

United States Tax Court
Jul 26, 2023
No. 7853-23 (U.S.T.C. Jul. 26, 2023)
Case details for

Crawford v. Comm'r of Internal Revenue

Case Details

Full title:TODD A. CRAWFORD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Jul 26, 2023

Citations

No. 7853-23 (U.S.T.C. Jul. 26, 2023)