Opinion
5405-24S
07-05-2024
TINYE C. DAWKINS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On April 4, 2024, petitioner filed the Petition to commence this case, seeking review of a notice of deficiency issued for petitioner's 2020 tax year. Attached to the Petition is a letter from the Internal Revenue Service indicating that the IRS was denying 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.
On May 20, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction. As grounds for his motion, respondent asserts that that (1) the Petition in this 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 petitioner's case at Docket No. 11573-23S. A Stipulated Decision was entered at Docket No. 11573-23S on August 28, 2023. That Decision as to the notice of deficiency issued for petitioner's 2020 tax year is now final.
On June 8, 2024, petitioner filed 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, dated April 17, 2024 (notice of final determination) relating to petitioner's 2020 tax year.
On July 1, 2024, respondent filed a Reply to petitioner's Response. Respondent asserts therein that as the above-described notice of final determination was issued after this case was commenced, the Court lacks jurisdiction as to that notice in this case.
Because the notice of deficiency issued for petitioner's 2020 tax year was previously challenged in petitioner's case at Docket No. 11573-23S and a Stipulated Decision was entered in that case and is now final, we lack jurisdiction in this case as to the 2020 notice of deficiency on the grounds of duplication. Furthermore, as this case was filed before the issuance of the above-described notice of final determination as to petitioner's interest abatement claim relating to her 2020 tax year, we also lack jurisdiction in this case as to that notice. See I.R.C. § 6404(h).
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction.