Opinion
4652-21
08-15-2022
LUI ALAGATA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Richard T. Morrison, Judge
On February 8, 2020, petitioner filed a petition with the Court naming the taxable years "2013 to 2015" as the years in dispute.
On April 25, 2022, the parties filed a proposed stipulated decision document only addressing the 2015 tax year.
On April 28, 2022, the Court ordered the parties to show cause why tax years 2013 and 2014 should not be dismissed for lack of jurisdiction.
On June 27, 2022, respondent moved that this case be dismissed for lack of jurisdiction upon the ground that petitioner did not file a timely petition for the 2013 tax year, and that no notice of deficiency was issued to the petitioner for the 2014 tax year.
Pending before the Court in Hallmark Research Collective v. Commissioner (Docket No. 21284-21) (Hallmark) is a motion asking the Court to vacate its previous order granting dismissal of Hallmark's deficiency case for lack of jurisdiction. The Hallmark motion to vacate asks the Court to address whether I.R.C. § 6213(a)'s 90-day limit for filing a petition in this Court (after the issuance of a notice of deficiency) is jurisdictional or may be equitably tolled in light of the recent United States Supreme Court decision Boechler, P.C. v. Commissioner, 142 U.S. 1493 (2022). Before taking further action in this case, we will await the ruling of this Court on the Hallmark motion to vacate, a ruling which would conceivably affect our disposition of respondent's motion to dismiss for lack of jurisdiction as to the 2013 year.
Accordingly, it is
ORDERED that respondent's motion to dismiss for lack of jurisdiction, filed June 27, 2022, is held in abeyance until our Court rules on [Hallmark's] Motion to Vacate Order of Dismissal for Lack of Jurisdiction filed May 2, 2022, in Docket No. 21284-21. It is further
ORDERED that jurisdiction of this case continues to be retained by this Division of the Court.