Opinion
10241-24L
07-23-2024
RICK JAMES DAVIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
In the Petition filed to commence this case on June 23, 2024, petitioner indicates that he seeks review of a notice of determination concerning collection action issued for the taxable years 2014 through 2022. However, the only such notice attached to the Petition is dated May 23, 2024, sustaining a lien filing to collect petitioner's income tax liability for the taxable year 2021.
On July 16, 2024, respondent filed an Answer and a Motion to Dismiss for Lack of Jurisdiction as to Taxable Years 2019, 2020, [and] 2022. Respondent does not dispute that petitioner has invoked this Court's jurisdiction with respect to the notice of determination concerning collection action issued to petitioner for the taxable year 2021. However, among other things, respondent alleges in the Answer that, to the extent the Petition seeks review of a notice of determination concerning collection action issued to petitioner for the taxable years 2015, 2016, 2017, and 2018, that notice is already at issue in petitioner's case at Docket No. 4443-24L.
The above-referenced Motion, which alleges that no notice of determination concerning collection action, nor any other determination sufficient to confer jurisdiction on this Court, has been issued to petitioner for the taxable years 2019, 2020, and 2022, remains pending before the Court. Petitioner's objection, if any, is due on or before September 9, 2024.
As noted, respondent has filed a Motion to Dismiss for Lack of Jurisdiction as to Taxable Years 2019, 2020, [and] 2022. In response to petitioner's claims for the taxable year 2014, respondent has made affirmative allegations in the Answer that the Petition in this case was not filed within the 30-day statutory period prescribed by I.R.C. section 6330(d)(1).
Review of the record in the case at Docket No. 4443-24L confirms that, as respondent alleges, petitioner has invoked the Court's jurisdiction with respect to a notice of determination concerning collection action dated February 23, 2024, sustaining a lien filing to collect petitioner's income tax liabilities for the taxable years 2015, 2016, 2017, and 2018. Consequently, to the extent the Petition in this case seeks review of that same notice, it is a duplicate of the case at Docket No. 4443-24L. Accordingly, we will close, on the ground of duplication, so much of this case as relates to the notice of determination issued to petitioner for the taxable years 2015, 2016, 2017, and 2018. Petitioner is informed that his claims for those taxable years will proceed in the case at Docket No. 4443-24L.
Upon due consideration and for cause, it is
ORDERED that, on the Court's own motion, so much of this case as relates to the notice of determination concerning collection action dated February 23, 2024, sustaining a lien filing to collect petitioner's income tax liabilities for the taxable years 2015, 2016, 2017, and 2018, is closed on the ground of duplication with the case at Docket No. 4443-24L. All future filings relating to the foregoing notice shall be directed to the case at Docket No. 4443-24L.
Petitioner is informed that at this time his claims for the taxable years 2014, 2019, 2020, 2021, and 2022 remain pending before the Court in this case, and is reminded that his objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction as to Taxable Years 2019, 2020, [and] 2022 is due on or before September 9, 2024.