Opinion
3476-21SL
03-09-2022
Kimberly Nicole DeMage & Kimberly Abbott Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On August 17, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that the petition was not filed within the time prescribed by I.R.C. section 6213(a) or section 7502 and no notice of determination under I.R.C. section 6320 or section 6330 was sent to petitioners for taxable year 2017 that would confer jurisdiction on this Court. The Court ordered petitioners to file an objection, if any, to respondent's motion to dismiss on or before September 15, 2021. To this date, petitioners have not filed an objection to respondent's motion to dismiss.
This Court is a court of limited jurisdiction. It may therefore exercise jurisdiction only to the extent expressly provided by statute. Breman v. Commissioner, 66 T.C. 61, 66 (1976). In a deficiency case, the jurisdiction of the Court depends on (1) the issuance by the Commissioner of a notice of deficiency, and (2) the filing of a timely petition after the notice of deficiency is mailed. Rule 13(a) and (c), Tax Court Rules of Practice and Procedure.
Likewise, the Court's jurisdiction to review certain collection activity by the Internal Revenue Service under I.R.C. sections 6320 and 6330 depends on the issuance of a valid notice of determination and the timely filing of a petition with this Court for review. Orum v. Commissioner, 123 T.C. 1 (2004), aff'd, 412 F.3d 819 (7th Cir. 2005); Moorhous v. Commissioner, 116 T.C. 263, 269 (2001); see also Rule 330(b), Tax Court Rules of Practice and Procedure. Thus, in the absence of a notice of determination under I.R.C. section 6320 or 6330, this Court lacks jurisdiction. See Andre v. Commissioner, 127 T.C. 68, 69-70, 73-74 (2006).
There being no showing in the record that the petition in this case as to the notice of deficiency for taxable year 2017 was filed within the time prescribed by I.R.C. section 6213(a) or section 7502, and no notice of determination under I.R.C. section 6320 or section 6330 for taxable year 2017 was issued to petitioners that would confer jurisdiction on this Court, it is
ORDERED that respondent's August 17, 2021, Motion to Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction.