Opinion
9113-23SL
04-02-2024
RAY E. LUTHYE & TERESA L. LUTHYE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Richard T. Morrison Judge
This collection due process (CDP) case was originally calendared for an in-person trial at the session of the Court scheduled to commence on Monday, May 20, 2024, in Denver, Colorado.
On June 6, 2023, petitioners Ray E. Luthye and Teresa L. Luthye filed a petition to commence this case, disputing a notice of determination for tax year 2019. Attached to the petition is a notice of determination addressed solely to Ray E. Luthye for tax year 2019. No notice of determination addressed to Teresa L. Luthye appears in the record.
The Tax Court is a court of limited jurisdiction and may exercise jurisdiction only to the extent authorized by Congress. I.R.C. § 7442; Naftel v. Commissioner, 85 T.C. 527, 529 (1985). This Court's jurisdiction in a case seeking review of a determination concerning collection activity under I.R.C. section 6320 or 6330 depends, in part, upon the issuance of a valid notice of determination to the petitioner by the IRS Independent Office of Appeals. I.R.C. §§ 6320(c) and 6330(d)(1); Rule 330(b), Tax Court Rules of Practice and Procedure; Offiler v. Commissioner, 114 T.C. 492, 498 (2000).
Upon due consideration of the foregoing, it is
ORDERED that, on or before May 1, 2024, petitioners shall show cause in writing why the Court should not dismiss this case for lack of jurisdiction insofar as it relates to petitioner Teresa L. Luthye, on the grounds that the notice of determination challenged in this case was solely issued to Ray E. Luthye and no notice of determination appears to have been issued to Teresa L. Luthye.