Opinion
11815-23 16527-23
10-27-2023
MARIA E. LONGORIA, ET AL., Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 25, 2023, petitioner filed the Petition to commence the case at Docket No. 11815-23, seeking review of a purported notice of determination concerning collection action issued to petitioner for her 2009 and 2016 tax years. Petitioner did not attach to that Petition any notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court.
On August 15, 2023, at Docket No. 11815-23, respondent filed a Motion to Dismiss for Lack of Jurisdiction (motion to dismiss) on the grounds that no notice of determination concerning collection action was issued to petitioner, nor had respondent made any other determination, that would permit petitioner to invoke the jurisdiction of this Court as to her 2009 and 2016 tax years. By Order served August 17, 2023, the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss on or before September 8, 2023. No response was received from petitioner. Accordingly, on October 5, 2023, the Court entered at Docket No. 11815-23 an Order of Dismissal for Lack of Jurisdiction.
Thereafter, on October 10, 2023, at Docket No. 11815-23, petitioner submitted to the Court a document indicating that she objected to respondent's motion to dismiss and attaching a notice of determination concerning relief from joint and several liability under section 6015, dated August 24, 2023, issued to petitioner with respect to her 2009 tax year. The Court filed that document at Docket No. 11815-23 as a Motion to Vacate or Revise Pursuant to Rule 162.
Upon further review of the record at Docket No. 11815-23, it appears that case, which seeks review of a notice of determination concerning collection action for petitioner's 2009 and 2016 tax years, was properly dismissed for lack of jurisdiction as petitioner had not been issued any such notice prior to the filing of that Petition. See Internal Revenue Code secs. 6320(c) and 6330(d).
However, petitioner's Motion to Vacate or Revise Pursuant to Rule 162, filed October 10, 2023, at Docket No. 11851-23 was timely filed within 90 days of the issuance of the notice of determination concerning relief from joint and several liability under section 6015 with respect to petitioner's 2009 tax year. Therefore, we will treat that Motion to Vacate or Revise Pursuant to Rule 162 as the Petition to commence a separate case at Docket No. 16527-23.
In view of the foregoing, it is
ORDERED that the Clerk of the Court shall copy the Motion to Vacate or Revise Pursuant to Rule 162, filed October 10, 2023, in the case at Docket No. 11815-23 and file it as of that same date as the Petition to commence a separate case at Docket No. 16527-23. All future communications concerning the notice of determination concerning relief from joint and several liability under section 6015 issued with respect to petitioner's 2009 tax year shall be directed to Docket No. 16527-23. It is further
ORDERED that the Court's $60.00 filing fee paid at Docket No. 11815-23 shall be applied to the case at Docket No. 16527-23. It is further
ORDERED that San Antonio, Texas is designated as the place of trial in the case at Docket No. 16527-23. It is further
ORDERED that, on or before December 26, 2023, respondent shall file an Answer to the Petition at Docket No. 16527-23.