Opinion
6532-23
07-24-2023
JOHNNY EARL FRAMBO, III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On April 29, 2023, petitioner filed the petition in this case seeking review of a purported notice of deficiency, a purported notice of determination concerning collection action, and a purported notice of certification of your seriously delinquent federal debt to the department of state dated April 3, 2023. No notice was attached to the petition. On May 16, 2023, petitioner filed a First Supplement to Petition, to which he attached a Notice CP2000, dated April 3, 2023, for tax year 2021. Also on May 16, 2023, petitioner filed a Second Supplemental Petition.
On June 16, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency was issued to petitioner for tax year 2021, nor has respondent made any other determination with respect to tax year 2021 that would confer jurisdiction on the Court.
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 case seeking the redetermination of a deficiency, the jurisdiction of the Court depends, in part, on the issuance by the Commissioner of a valid notice of deficiency to the taxpayer. Rule 13(a), Tax Court Rules of Practices and Procedure; Frieling v. Commissioner, 81 T.C. 42, 46 (1983). The notice of deficiency has been described as "the taxpayer's ticket to the Tax Court" because, without it, there can be no prepayment judicial review by this Court of the deficiency determined by the Commissioner. Mulvania v. Commissioner, 81 T.C. 65, 67 (1983).
In a case seeking review of a determination under I.R.C. section 6320 or 6330, the jurisdiction of the Court depends, in part, upon the issuance of a valid notice of determination by the IRS Office of Appeals under section 6320 or 6330. Secs. 6320(c), 6330(d)(1); Rule 330(b), Tax Court Rules of Practice and Procedure; Offiler v. Commissioner, 114 T.C. 492, 498 (2000). A condition precedent to the issuance of a notice of determination is the requirement that a taxpayer have requested a hearing before the IRS Office of Appeals within the 30-day period specified in section 6320(a) or 6330(a), and calculated with reference to an underlying Notice of Federal Tax Lien Filing and Your Right to a Hearing Under IRC 6320 or Final Notice - Notice of Intent To Levy and Notice of Your Right to a Hearing.
Other types of IRS notices which may form the basis for a petition to the Tax Court, likewise under statutory prescribed parameters, include a Notice of Final Determination Concerning Your Request for Relief From Joint and Several Liability, a Notice of Final Determination Not To Abate Interest, a Notice of Determination of Worker Classification, a Notice of Certification of Your Seriously Delinquent Federal Tax Debt to the State Department, and a Notice of Final Determination Concerning Whistleblower Action. No pertinent claims involving I.R.C. sections 6015, 6404(h), 7436, 7345, or 7623, respectively, have been implicated here.
On July 5, 2023, petitioner filed an Objection to Motion to Dismiss for Lack of Jurisdiction. In his objection, petitioner states that his CP2000 request was denied and that he requests to keep this case open under notice of determination concerning collection action. A Notice CP2000 is not a notice of deficiency, a notice of determination, or a notice of certification.
Petitioner has not provided a copy of a notice of deficiency, notice of determination, or notice of certification that would confer jurisdiction on this Court. Because no notice of deficiency, notice of determination, or notice of certification sufficient to confer jurisdiction on this Court has been sent to petitioner, this case must be dismissed for lack of jurisdiction.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction.