Opinion
15385-23 18534-23L
11-30-2023
PATRICIA GEERY, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On September 26, 2023, petitioner filed the Petition to commence the case at Docket No. 15385-23, indicating that she seeks review of a notice of determination concerning collection action issued with respect to her 2015 tax year. No notice of determination concerning collection is attached to that Petition. The filing fee for that case was paid. Petitioner selected Kansas City, Missouri as the place of trial.
On November 20, 2023, petitioner filed at Docket No. 15385-23 a document designated as a Memorandum. In that document, petitioner explains that (1) at the time the Petition was filed to commence the case at Docket No. 15385-23, no notice of determination concerning collection action for her 2015 tax year had been issued, (2) the notice of determination concerning collection action for her 2015 tax year was subsequently issued on November 7, 2023, and (3) she wishes to amend her Petition at Docket No. 15385-23 to include the notice of determination issued to her on November 7, 2023. Petitioner attached a copy of the notice of determination, dated November 7, 2023, to her Memorandum.
Unless the notice of determination has been issued at the time a petition is filed, this Court is without jurisdiction. See Internal Revenue Code (I.R.C.) §§6320(c), 6330(d). Because the Petition filed to commence Docket No. 15385-23 was filed before the notice of determination was issued, that Petition is premature and, accordingly, it appears this Court lacks jurisdiction of the case at Docket No. 15385-23. An Amended Petition cannot cure this jurisdictional defect.
However, petitioner's above-referenced Memorandum was timely filed within 30 days of the issuance on November 7, 2023, of the notice of determination concerning collection action for petitioner's 2015 tax year. The Court, therefore, will file that document as a Petition to commence a separate case at Docket No. 18534-23L.
In view of the foregoing, it is
ORDERED that petitioner's Memorandum, filed November 20, 2023, at Docket No. 15385-23, is recharacterized as a Status Report. It is further
ORDERED that the Clerk of the Court shall copy petitioner's Status Report, filed November 20, 2023, in the case at Docket No. 15385-23, and file it as of that same date as the Petition to commence a separate case at Docket No. 18534-23L. All future communications concerning the notice of determination concerning collection action issued for petitioner's 2015 tax year shall be directed to Docket No. 18534-23L. It is further
ORDERED that the Clerk of the Court shall copy the Petition filed September 26, 2023, and file it as of the date of service of this Order at 18534-23L as a First Amendment to Petition. It is further
ORDERED that the filing fee paid at Docket No. 15385-23 shall be applied to the case at Docket No. 18534-23L. It is further
ORDERED that Kansas City, Missouri is designated as the place of trial in the case at Docket No. 18534-23L. It is further
ORDERED that, on or before December 22, 2023, respondent shall file at Docket No. 15385-23 an appropriate jurisdictional motion.