Opinion
24697-22
03-03-2023
LONI HILL FRIESON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On January 17, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency and no notice of determination concerning collection action 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.
On November 7, 2022, petitioner filed the petition purporting to dispute tax year 2022. Petitioner did not attach a copy of a notice of deficiency or a notice of determination for tax years 2020, 2021 or 2022 to her petition. Instead petitioner attached a copy of letters CP11, 2645C, 96C, and 1721C for tax years 2020 and 2021 to her petition. Upon review of the petition and petitioner's Opposition to Motion to Dismiss for Lack of Jurisdiction, it appears that petitioner is disputing a purported notice of deficiency for tax year 2021.
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(c), Tax Court Rules of Practice 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).
Similarly, this Court's jurisdiction in a case seeking review of a determination concerning collection action under section 6320 or 6330, depends, in part, upon the issuance of a valid notice of determination by the IRS Office of Appeals under section 6320 or 6330. I.R.C. sec. 6320(c) and 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 of Intent To Levy and Notice of Your Right to a Hearing.
On February 6, 2023, petitioner filed an Objection to Motion to Dismiss for Lack of Jurisdiction in which petitioner argues that she attached a notice of deficiency to her petition. The notices and letters that petitioner attached to her petition are not notices of deficiency. Petitioner did not attach a notice of deficiency or a notice of determination to her Petition or her Objection.
Petitioner has not provided a copy of a notice of deficiency or notice of determination that would confer jurisdiction on this Court. Because no notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court has been sent to petitioner for tax year 2021, 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.