Opinion
3787-22
06-14-2023
JOSHUA DUNGAN & TIFFANY DUNGAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
This case was calendared for trial during the Court's June 12, 2023, remote trial session. On March 31, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Tiffany Dungan and to Change Caption. By Order served April 6, 2023, we directed petitioners to respond to that Motion by May 8, 2023. Petitioners did not respond by that deadline or subsequently. When the case was called from the calendar on June 12, 2023, there was no appearance or on behalf of petitioners.
In February 2022 petitioners jointly filed a Petition and attached a notice of deficiency dated November 29, 2021. That notice was addressed to petitioner Joshua Dungan only, and the notice pertained solely to his 2017 tax year. Petitioners did not attach any notice addressed to petitioner Tiffany Dungan, and respondent represents that he has issued no notice to Ms. Dungan that could confer upon this Court jurisdiction over her.
The Tax Court is a court of limited jurisdiction and may exercise jurisdiction only to the extent authorized by Congress. See I.R.C. § 7442. Our jurisdiction over a deficiency case is conditioned on the IRS's issuance of a statutory notice of deficiency. See Monge v. Commissioner, 93 T.C. 22, 27 (1989); I.R.C. § 6213(a). Because no such notice has been issued to Ms. Dungan, we lack jurisdiction in this case to address any matters concerning her. We will therefore grant respondent's Motion. See Versteeg v. Commissioner, 91 T.C. 339, 340 (1988).
The parties have informed the Court that Mr. Dungan and respondent have reached a basis for settlement. By Order served May 25, 2023, we directed the parties to submit decision documents or file a status report by July 26, 2023. The decision document should be filed using the corrected caption as set forth below.
In consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Tiffany Dungan and to Change Caption, filed March 31, 2023, is granted, and petitioner Tiffany Dungan is dismissed from this case. It is further
ORDERED that the caption of this case is amended to read: "Joshua Dungan, Petitioner v. Commissioner of Internal Revenue, Respondent."