Opinion
5405-24S 10859-24
07-05-2024
TINYE C. DAWKINS, ET AL. Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
ORDER
Kathleen Kerrigan Chief Judge
On April 4, 2024, petitioner filed a Petition to commence the case at Docket No. 5405-24S, seeking review of a notice of deficiency issued for petitioner's 2020 tax year. Attached to the Petition filed at Docket No. 5405-24S is a letter from the Internal Revenue Service indicating a denial of petitioner's request that interest with respect to a deficiency for petitioner's 2020 tax year be removed. No notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court is attached to the Petition at Docket No. 5405-24S.
On May 20, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction in the case at Docket No. 5405-24S. In that motion, respondent asserts that the case at Docket No. 5405-24S should be dismissed on the grounds that (1) the Petition in that case was not timely filed with respect to the notice of deficiency issued for petitioner's 2020 tax year, and (2) petitioner previously challenged the 2020 notice of deficiency in a case at Docket No. 11573-23S. A Stipulated Decision was entered at Docket No. 11573-23S on August 28, 2023.
On June 8, 2024, petitioner filed at Docket No. 5405-24S a Response to Motion to Dismiss for Lack of Jurisdiction, objecting to the granting of respondent's motion and attaching, among other things, a copy of a notice of final determination for disallowance of interest abatement claim (notice of final determination), dated April 17, 2024, relating to petitioner's 2020 tax year.
On July 1, 2024, respondent filed at Docket No. 5405-24S a Reply to petitioner's Response. Respondent asserts therein that as the above-described notice of final determination was issued after the case at Docket No. 5405-24S was commenced, the Court lacks jurisdiction as to that notice in the case at Docket No. 5405-24S.
Because the notice of deficiency issued for petitioner's 2020 tax year was previously challenged in another case, we lack jurisdiction with respect to that notice in the case at Docket No. 5405-24S. Furthermore, because the notice of final determination concerning petitioner's interest abatement claim was issued after the Petition was filed to commence the case at Docket No. 5405-24S, the Court lacks jurisdiction as to that notice at Docket No. 5405-24S. See Internal Revenue Code § 6404(h).
However, petitioner's Response to Motion to Dismiss for Lack of Jurisdiction, filed June 8, 2024, at Docket No. 5405-24S, was received within 180 days of the date the notice of final determination was issued concerning petitioner's interest abatement claim. See I.R.C. § 6404(h)(1)(B). Therefore, a copy of that Response shall be filed as a Petition at Docket No. 10859-24 to commence a separate case in which this Court has jurisdiction with respect to the notice of final determination for disallowance of interest abatement claim issued for petitioner's 2020 tax year. All future communications regarding that notice of final determination should hereafter be directed to Docket No. 10859-24.
Upon due consideration of the foregoing, it is
ORDERED that the Clerk of the Court shall copy petitioner's Response to Motion to Dismiss for Lack of Jurisdiction, filed June 8, 2024, at Docket No. 5405-24S, and file that document as of that filing date as a Petition to commence a case at Docket No. 10859-24, and the caption of the case at Docket No. 10859-24 shall read "Tinye C. Dawkins, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that the filing fee paid by petitioner at Docket No. 5404-24S shall be applied to the case at Docket No. 10859-24. It is further
ORDERED that Jacksonville, Florida is designated as the place of trial for the case at Docket No. 10859-24. It is further
ORDERED that, on or before September 5, 2024, respondent shall file an Answer to the Petition at Docket No. 10859-24.