Opinion
14457-22
03-01-2023
JEAN V. HENDERSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
David Gustafson, Judge
The Commissioner has filed a motion to dismiss this case for lack of jurisdiction, and the motion reports that petitioner Jean V. Henderson does not oppose the motion. We will grant the motion and dismiss the case.
On June 8, 2022, the Tax Court received from Ms. Henderson a one-page document that we treated as a petition. It alleged that she had received from the IRS a Notice CP12 dated August 9, 2021, and that the notice denied her the status of "head of household" for the year 2020 and increased her liability for that year. The petition expressed the hope that the Tax Court could reverse this determination.
The Commissioner's motion, filed February 27, 2023, points out that Form CP12 is not a notice of deficiency that would support jurisdiction under section 6213(a), and the motion reports that, based on a diligent search of IRS records, "there is no record, information, or other evidence indicating that a Notice of Deficiency authorized by I.R.C. § 6212 was mailed to petitioner." In the absence of the issuance of a notice of deficiency by the IRS, the Tax Court does not have jurisdiction to redetermine Ms. Henderson's liability. See Laing v. United States, 423 U.S. 161, 165 n.4 (1976) ("A deficiency notice is ... a jurisdictional prerequisite to a taxpayer's suit in the Tax Court for redetermination of his tax liability"). It is therefore
ORDERED that the motion to dismiss is granted and that this case is dismissed for lack of jurisdiction.