Opinion
10384-24
07-23-2024
OCTAVIA EVANS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
In the Petition electronically filed to commence this case on June 24, 2024, petitioner checked each of the seven boxes available under paragraph 1, thereby indicating that the following Internal Revenue Service (IRS) actions are in dispute: (1) Notice of Deficiency; (2) Notice of Determination Concerning Collection Action; (3) Notice of Final Determination for [Full/Partial] Disallowance of Interest Abatement Claim (or Failure of IRS to Make Final Determination Within 180 Days After Claim for Abatement); (4) Notice of Determination of Worker Classification; (5) Notice of Determination Concerning Relief From Joint and Several Liability Under Section 6015 (or Failure of IRS to Make Determination Within 6 Months After Election or Request for Relief); (6) Notice of Certification of Your Seriously Delinquent Federal Tax Debt to the Department of State; and (7) Notice of Determination Under Section 7623 Concerning Whistleblower Action.
The Petition indicates that the disputed notices were issued on March 25, 2024, for the taxable year 2022. However, the only such notice attached to the Petition is a notice of deficiency dated March 25, 2024, determining a deficiency in petitioner's federal income tax for the taxable year 2022.
On July 22, 2024, respondent filed an Answer and a Motion to Dismiss for Lack of Jurisdiction and to Strike. In the Answer, respondent concedes that petitioner has timely invoked the Court's jurisdiction with respect to the notice of deficiency issued to petitioner on March 25, 2024, for the taxable year 2022. By the Motion, respondent seeks to dismiss for lack of jurisdiction the remaining claims in the Petition on the ground that no such notices have been issued to petitioner.
Upon due consideration and for cause, it is
ORDERED that respondent's above-referenced Motion is recharacterized as respondent's Motion to Dismiss for Lack of Jurisdiction as to Notice of Determination Concerning Collection Action; Notice of Final Determination for Disallowance of Interest Abatement Claim; Notice of Determination of Worker Classification; Notice of Determination Concerning Relief From Joint and Several Liability Under Section 6015; Notice of Certification of Your Seriously Delinquent Federal Tax Debt to the Department of State; and Notice of Determination Under Section 7623 Concerning Whistleblower Action. It is further
ORDERED that, on or before August 15, 2024, petitioner shall file an objection, if any, to respondent's just-referenced Motion. Failure to comply with this Order may result in the granting of that Motion.
Petitioner is informed that this case as to the notice of deficiency issued to her for the taxable year 2022 is not affected by respondent's Motion and will continue before the Court, regardless of any action of the Motion.