Opinion
24979-22L
05-11-2023
JANIE LEVISON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 30, 2022, petitioner Janie Levison filed the petition to commence this case, indicating therein that she seeks review of a notice of deficiency and a notice of determination concerning collection action for her 2017 through 2020 tax years. On January 16, 2023, petitioner filed a First Amendment to Petition, indicating that she seeks review of a notice of deficiency and a notice of determination concerning collection action for her 2014, 2015, and 2016 tax years. Petitioner did not attach to those documents any notice of deficiency or notice of determination concerning collection action.
On March 6, 2023, respondent filed an Answer to the Petition, As Amended. In his answer, respondent denies that a notice of deficiency is properly in dispute in this case. Respondent, however, attached to the answer a copy of a notice of determination concerning collection action, dated November 1, 2022, issued to petitioner for her 2014, 2015, and 2016 tax years.
On March 31, 2023, the Court issued an Order to Show Cause, directing the parties to 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 on the grounds that no notice of deficiency has been issued to petitioner for any of the tax years at issue in this case, nor has respondent made any determination as to petitioner's 2017, 2018, 2019, and 2020 tax years, that would permit petitioner to invoke the jurisdiction of this Court.
On April 21, 2023, respondent filed a Response to the Court's Order to Show Cause, in which respondent agrees that, as it relates to a notice of deficiency for petitioner's 2014 through 2020 tax years and a notice of determination for petitioner's tax years 2017 through 2020, this case should be dismissed for lack of jurisdiction on the grounds that no such notices have been issued to petitioner sufficient to confer jurisdiction upon this Court. No response has been received from petitioner.
Upon due consideration of the foregoing, it is
ORDERED that the Court's above-referenced Order to Show Cause is made absolute. It is further
ORDERED that so much of this case relating to a notice of deficiency for petitioner's 2014 through 2020 tax years and to a notice of determination concerning collection action for petitioner's 2017 through 2020 tax years is dismissed for lack of jurisdiction. Petitioner is advised that so much of this case relating to the notice of determination concerning collection action issued with respect to petitioner's 2014, 2015, and 2016 tax years remains pending before the Court.