Opinion
5362-24 12786-24
08-07-2024
THOMAS MILANO & CRISTY MILANO, ET AL., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE.
On April 2, 2024, the Court filed a Petition to commence a case at Docket No. 5362-24, seeking relief as to tax year 2020. On May 22, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction, on the ground that the Petition was premature as to the notice of deficiency dated April 25, 2024. A copy of the notice of deficiency dated April 25, 2024 was attached to respondent's Motion to Dismiss for Lack of Jurisdiction. On June 20, 2024, petitioners filed an Objection to respondent's motion.
This Court is a court of limited jurisdiction. It may therefore exercise jurisdiction only to the extent expressly provided by statute. Breman v. Commissioner, 66 T.C. 61, 66 (1976). In a case seeking the redetermination of a deficiency, the jurisdiction of the Court depends, in part, on the issuance by the Commissioner of a valid notice of deficiency to the taxpayer. Frieling v. Commissioner, 81 T.C. 42, 46 (1983). The notice of deficiency has been described as "the taxpayer's ticket to the Tax Court" because, without it, there can be no prepayment judicial review by this Court of the deficiency determined by the Commissioner. Mulvania v. Commissioner, 81 T.C. 65, 67 (1983).
Because the notice of deficiency for petitioners' 2020 tax year was issued after the Petition in Docket No. 5362-24 was filed, the Court does not have jurisdiction over petitioners' tax year 2020 under the Petition as filed in Docket No. 5362-24. I.R.C. §6213(a). However, inasmuch as petitioners' Objection to Motion to Dismiss for Lack of Jurisdiction was received within the time for filing a Petition for tax year 2020, a copy of the Objection to Motion to Dismiss for Lack Of Jurisdiction shall be filed as an imperfect Petition at Docket No. 12786-24 to commence a separate case regarding petitioners' 2020 tax year. All future communication regarding a notice of deficiency issued on April 25, 2024, for petitioners' 2020 tax year should be directed to Docket No. 12786-24.
Upon due consideration, it is, ORDERED that the Clerk of the Court shall remove the Objection to Motion to Dismiss for Lack of Jurisdiction, filed June 20, 2024, at Docket No. 5362-24 and file that document as of that date as a Petition to commence a case at Docket No. 12786-24. It is further
ORDERED that the caption of the case at Docket No. 12786-24 shall read "Thomas Milano & Cristy Milano, Petitioners v. Commissioner of Revenue, Respondent". It is further
ORDERED that New York City, New York, is designated as the place of trial in Docket No. 12786-24. It is further
ORDERED that the Court's filing fee of $60.00 is waived in Docket No. 12786-24.