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Goodwin v. Comm'r of Internal Revenue

United States Tax Court
Aug 12, 2022
No. 15232-20S (U.S.T.C. Aug. 12, 2022)

Opinion

15232-20S

08-12-2022

ROBERT GOODWIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge

On June 2, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency was issued to petitioner for tax years 2016 through 2020, nor has respondent made any other determination with respect to tax years 2016 through 2020 that would confer jurisdiction on the Court.

On December 28, 2020, petitioner filed the petition. On April 7, 2021, petitioner filed a First Amended Petition purporting to dispute tax years 2019 and 2020. Petitioner did not attach a copy of a notice of deficiency for tax years 2019 or 2020 to his petition or amended petition.

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. 1

On October 6, 2021, petitioner filed a Notice of No Objection to Motion to Dismiss for Lack of Jurisdiction and a First Supplement to Notice of No Objection to Motion to Dismiss for Lack of Jurisdiction, in which he does not dispute the jurisdictional allegations set forth in respondent's motion. Instead, petitioner argues the merits of his case. Petitioner attached to his Notice of No Objection to Motion to Dismiss for Lack of Jurisdiction a Letter 6330C. Petitioner attached to his First Supplement to Notice of No Objection to Motion to Dismiss for Lack of Jurisdiction a Notice CP71. Neither the letter attached to petitioner's Notice of No Objection to Motion to Dismiss for Lack of Jurisdiction nor the notice attached to the supplement is a notice of deficiency.

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, 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. 2


Summaries of

Goodwin v. Comm'r of Internal Revenue

United States Tax Court
Aug 12, 2022
No. 15232-20S (U.S.T.C. Aug. 12, 2022)
Case details for

Goodwin v. Comm'r of Internal Revenue

Case Details

Full title:ROBERT GOODWIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Aug 12, 2022

Citations

No. 15232-20S (U.S.T.C. Aug. 12, 2022)