Opinion
11362-20
08-29-2023
BARBARA J. JACKSON & JOHN A. JACKSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
This case is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction, filed February 7, 2023. On April 10, 2023, respondent filed a supplement to his motion. The motion, as supplemented, seeks to dismiss this case on the grounds that: (1) no notice of deficiency was issued to petitioners for tax years 2001 through 2019; (2) no notice of determination concerning collection action was issued to petitioners for tax years 2001 through 2019; and (3) respondent has not made any other determination with respect to tax years 2001 through 2019 that would confer jurisdiction on the Court. In his motion, respondent requests that the Court impose an I.R.C. section 6673 penalty. That section authorizes the Court to require a taxpayer to pay to the United States a penalty not in excess of $25,000 whenever it appears that proceedings have been instituted or maintained by the taxpayer primarily for delay or that the position of the taxpayer in such proceeding is frivolous or groundless.
Taking into account statements made in the petition and for reasons set forth in respondent's above-mentioned motion, as supplemented, it is
ORDERED that so much of respondent's motion, as supplemented, that seeks dismissal of the case is granted; in all other respects respondent's motion, as supplemented, is denied. It is further
ORDERED that with respect to each year placed in issue in the petition, this case is dismissed for lack of jurisdiction upon the ground stated in respondent's motion.
Although an I.R.C. section 6673 penalty will not be imposed here, petitioner is admonished that the Court will consider imposing such a penalty in future cases commenced by petitioner seeking similar relief under similar circumstances.