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Levison v. Comm'r of Internal Revenue

United States Tax Court
Mar 31, 2023
No. 24979-22 (U.S.T.C. Mar. 31, 2023)

Opinion

24979-22

03-31-2023

JANIE LEVISON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER AND ORDER TO SHOW CAUSE

Kathleen Kerrigan, Chief Judge

On November 30, 2022, petitioner filed the petition in this case and, thereafter, on January 16, 2023, petitioner filed a First Amendment to Petition. Petitioner indicates in those pleadings that she seeks review of a notice of deficiency and notice of determination concerning collection action for tax years 2014, 2015, 2016, 2017, 2018, 2019, and 2020. No notice of deficiency or notice of determination concerning collection action is attached to those pleadings.

On March 6, 2023, respondent filed an Answer to Petition, As Amended in which respondent appears to contend that only a notice of determination concerning collection action issued for petitioner's 2014 2015, and 2016 tax year is properly at issue in this case. Respondent attached to his Answer a copy of the notice of determination concerning collection action, dated November 1, 2022, that was issued to petitioner for her 2014, 2015, and 2016 tax years.

Thus far the record contains no notice of deficiency for any of the tax years for which petitioner seeks review. Also, there is ano indication in the record that respondent has made any determination sufficient to confer jurisdiction on this Court as to petitioner's 2017, 2018, 2019, and 2020. It appears, therefore, the Court may lack jurisdiction in this case as to a notice of deficiency and petitioners' 2017, 2018, 2019, and 2020 tax years.

Upon due consideration of the foregoing, it is

ORDERED that the caption of this case is amended by adding the letter "L" to the docket number and the Clerk of the Court shall process this case to trial or other disposition according to the Lien and Levy Action Procedures provided by Rules 330 et seq., Tax Court Rules of Practice and Procedure. It is further

ORDERED that, on or before April 21, 2023, petitioner and respondent shall each show cause in writing why so much of this case relating to a notice of deficiency and to tax years 2017, 2018, 2019, and 2020 should not be dismissed for lack of jurisdiction.


Summaries of

Levison v. Comm'r of Internal Revenue

United States Tax Court
Mar 31, 2023
No. 24979-22 (U.S.T.C. Mar. 31, 2023)
Case details for

Levison v. Comm'r of Internal Revenue

Case Details

Full title:JANIE LEVISON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 31, 2023

Citations

No. 24979-22 (U.S.T.C. Mar. 31, 2023)