Opinion
33084-21
07-08-2022
JOHN A. MATT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
As noted in the Court's Order served June 7, 2022, this case seeks review of a notice of determination concerning relief from joint and several liability under I.R.C. section 6015 purportedly issued to petitioner with respect to the 2016 taxable year. Because no such notice was attached to the Petition or First Amended Petition, and because respondent in the Answer to Amended Petition appeared to deny for lack of sufficient knowledge or information that any such notice has been issued, we directed respondent, by the foregoing Order, to file a response and to attach a complete copy of the notice of determination, if any, issued to petitioner for the 2016 taxable year.
On June 23, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction. The Motion does not appear to address any innocent spouse claims made by petitioner for the 2016 taxable year, and instead appears to be primarily focused on whether the Court has jurisdiction to hear this case under I.R.C. sections 6320 and 6330. We find no indication in the record that petitioner seeks to invoke our CDP jurisdiction; rather, as noted above, the record appears clear that petitioner seeks to invoke our jurisdiction under I.R.C. section 6015(e).
Moreover, our review of the IRS Account Transcript for petitioner's 2016 taxable year that respondent has attached to his Motion to Dismiss contains, by our count, at least two entries indicating that innocent spouse claims were received (on April 18, 2018, and February 20, 2019) with respect to that taxable year. This is consistent with the Petition and the First Amended Petition, as well as an apparent IRS letter dated May 19, 2021, that is attached to the Petition and references an innocent spouse claim by petitioner for the 2016 taxable year. That letter also suggests that the IRS did make a final determination as to whether petitioner is entitled to innocent spouse relief for that year, insofar as it advises petitioner that he must file a petition with the Tax Court within 90 days from the date of the final determination.
In view of the foregoing, it is
ORDERED that, on or before July 29, 2022, respondent shall file a supplement to the above-referenced Motion to Dismiss for Lack of Jurisdiction and shall therein specifically address in full whether this Court has jurisdiction to hear this case under I.R.C. section 6015(e). Respondent shall attach thereto a complete copy of the notice of determination concerning relief from joint and several liability under I.R.C. section 6015, if any, issued to petitioner for the 2016 taxable year. If no such notice was issued, respondent shall address in his supplement whether this Court has jurisdiction under I.R.C. section 6015(e) as a result of the IRS's failure to make a determination within six months after a claim for relief was made.