Opinion
21260-21
10-12-2023
JAMIL HASSAN KARRIEM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Jennifer E. Siegel, Special Trial Judge.
The petition commencing this case was filed on September 2, 2021. No notice was attached, and petitioner indicated on the form that he sought to dispute a notice of deficiency, a notice of determination concerning collection action, and a notice of final determination concerning the failure to abate interest. Attached to respondent's Answer was an undated notice of deficiency, addressed to petitioner at the same address listed on the petition. The Court directed the parties to show cause why the case should not be dismissed on the ground the petition was not timely filed with respect to the notice of deficiency.
Respondent's response to the Court's Order to Show Cause included a certified mail list showing that two pieces of mail were sent to petitioner on June 3, 2021. Only one of those was sent to the address used by petitioner in this case, and neither piece of mail is clearly identified as a notice of deficiency. Respondent has also not addressed whether any other notices giving rise to the Court's jurisdiction in this case were sent to petitioner. Moreover, petitioner alleges in his response to the Court's Order to Show Cause that "[t]he IRS sent documents to an old address that I was forced to vacate during COVID and thus I never received the notices."
Because of the uncertainty surrounding the Court's jurisdiction in this case, by Order issued December 1, 2022, this case was stricken from the trial session scheduled to commence on December 19, 2022. The question of whether the Court has jurisdiction remains outstanding, and thus petitioner's Motion for Default and Dismissal, filed July 20, 2023, as supplemented July 28, 2023, is still pending.
Accordingly, it is
ORDERED that this case is calendared for a hearing at the trial session of the Court scheduled to commence at 10:00 AM on January 8, 2024, in New Y ork, New Y ork at the Alexander Hamilton U.S. Custom House, One Bowling Green, Courtroom 610, 6th Floor, New York, NY 10004.