Opinion
7171-24
11-04-2024
ALTOVISE MCCLAIN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On May 6, 2024, petitioner Altovise McClain filed the Petition to commence this case, indicating therein that petitioner seeks review with respect to a notice of determination concerning collection action. On June 17, 2024, respondent filed an Answer to the Petition. Therein, respondent denies that this case is based on a notice of determination concerning collection action and alleges that only a notice of deficiency issued for petitioner's 2021 tax year is properly at issue. On October 31, 2024, 2024, the parties filed a Proposed Stipulated Decision that addresses only the notice of deficiency issued for petitioner's 2021 tax year.
Like all federal courts, the Tax Court is a court of limited jurisdiction. This Court's jurisdiction with respect to a notice of determination concerning collection action depends, in part, on respondent's issuance of a valid notice of determination under Internal Revenue Code section 6320 or 6330. Here, petitioner has not produced or otherwise demonstrated that respondent issued any notice of determination concerning collection action sufficient to confer jurisdiction on this Court.
Upon due consideration of the foregoing, it is
ORDERED that, on or before November 22, 2024, respondent shall file an appropriate jurisdictional motion with respect to so much of this case relating to a notice of determination concerning collection action. We will hold the parties' Proposed Stipulated Decision pending further action by the Court.