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Jackson v. Comm'r of Internal Revenue

United States Tax Court
Mar 20, 2023
No. 11362-20 (U.S.T.C. Mar. 20, 2023)

Opinion

11362-20

03-20-2023

BARBARA J. JACKSON & JOHN A. JACKSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Kathleen Kerrigan, Chief Judge

On February 7, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency or no notice of determination was issued to petitioner for tax years 2001, 2003 through 2009, and 2014 through 2017 and on the ground that the petition was not timely filed as to a notice of determination issued to petitioner Barbara J. Jackson for tax year 2002 and notices of determination issued to John A. Jackson for tax years 2010 through 2013, 2018, and 2019.

In his motion, respondent states that he issued both a notice of intent to levy and a notice of determination to petitioner Barbara J. Jackson on October 6, 2008, for tax year 2002. Respondent similarly states that he issued both a notice of lien filing and right to collection due process hearing and a notice of determination to petitioner John A. Jackson on June 21, 2016, for tax year 2010. Respondent made similar statements for tax years 2011 through 2013, 2018, and 2019.

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. It is unclear from respondent's motion whether petitioners requested a collection due process hearing and respondent issued notices of determination for tax years 2002, 2010 through 2013, 2018, and 2019.

In addition, respondent has failed to address Boechler, P.C. v. Commissioner, No. 20-1472 (U.S. April 21, 2022) in his motion.

Upon due consideration, it is

ORDERED that, on or before April 10, 2023, respondent shall file a Supplement to his motion in which he states (1) whether petitioners requested collection due process hearings for tax years 2002, 2010 through 2013, 2018, and 2019; (2) whether respondent issued notices of determinations to petitioners for tax years 2002, 2010 through 2013, 2018, and 2019; and (3) addresses Boechler, P.C. v. Commissioner, No. 20-1472 (U.S. April 21, 2022).


Summaries of

Jackson v. Comm'r of Internal Revenue

United States Tax Court
Mar 20, 2023
No. 11362-20 (U.S.T.C. Mar. 20, 2023)
Case details for

Jackson v. Comm'r of Internal Revenue

Case Details

Full title:BARBARA J. JACKSON & JOHN A. JACKSON, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 20, 2023

Citations

No. 11362-20 (U.S.T.C. Mar. 20, 2023)