Opinion
7397-22
01-11-2023
LANCE CLYDE JOLL & STACEY LYNNE JOLL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On May 24, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction. In his motion, respondent seeks to have this case dismissed on the grounds that petitioner Stacey Lynne Joll previously filed a petition for redetermination with the Court challenging respondent's notice of deficiency for tax year 2015, the petition was not timely filed with respect to the notice of deficiency issued to petitioner Lance Clyde Joll for tax year 2015, and no notice of deficiency was issued to petitioners for tax years 2016 through 2018 that would confer jurisdiction on this Court. Although the Court directed petitioners to file an objection, if any, to respondent's motion to dismiss, petitioners failed to do so.
The record shows that on February 27, 2017, respondent issued a notice of deficiency to petitioners for the taxable year 2015. On April 24, 2017, petitioner Stacey Lynne Joll filed a timely petition assigned Docket No. 8735-17S, challenging the above-described notice of deficiency. On March 19, 2018, the Court entered a stipulated decision at Docket No. 8735-17S. The Court's decision at Docket No. 8735-17S is now final. Sec. 7481(b).
On March 9, 2022, petitioner Stacey Lynne Joll filed with the Court a second petition in which she again challenges her tax liability for 2015. Because petitioner Stacey Lynne Joll previously challenged the notice of deficiency at Docket No. 8735-17S, it follows that such notice does not provide a basis for her to invoke the Court's Jurisdiction in this action, nor does the Court have the authority to vacate its decision, which is now final. See Abatti v. Commissioner, 859 F.2d 115, 117 (9th Cir. 1988), aff'g. 86 T.C. 1319 (1986). Finally, there is no indication that respondent issued any other notice of deficiency or notice of determination for 2015 that would permit petitioner Stacey Lynne Joll to invoke the Court's jurisdiction for that year.
The record also shows that the petition was not timely filed with respect to the notice of deficiency issued to petitioner Lance Clyde Joll for tax year 2015 and there is no indication that respondent issued a notice of deficiency to petitioners for tax years 2016 through 2018. 1
The fact that the Court is obliged to dismiss this case for lack of jurisdiction as to tax year 2015 does not preclude the parties from administratively resolving the deficiency issues if they are able to do so. In addition, if financially feasible, petitioner Lance Clyde Joll may pay the tax, file a claim for refund with the Internal Revenue Service, and if the claim is denied, sue for a refund in Federal district court or the U.S. Court of Federal Claims. See McCormick v. Commissioner, 55 T.C. 138, 142 (1970).
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