Opinion
23149-21L
03-29-2023
KEITH BARCLAY NELSON & CHRISTINE ALICIA KOURTIDES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson, Judge.
This is a "collection due process" ("CDP") case brought under 26 U.S.C. § 6330(d)(1). Now pending before the Court are three motions filed by the Commissioner--(1) a motion (Doc. 19) to dismiss the case in part (i.e., as to 2013-2014, but not 2016-2018) for lack of jurisdiction, (2) a motion (Doc. 21) for summary judgment, and (3) a motion (Doc. 25) for a continuance.
Motion to dismiss in part
The Commissioner's motion to dismiss (Doc. 19) shows that, for tax years 2013 and 2014, the IRS issued to petitioners a "Notice of Intent to Levy and Notice of Your Rights to a Hearing" in January 2017, but that petitioners did not request a CDP hearing in response. Consequently, the IRS's Office of Appeals did not have any occasion to issue a notice of determination (pursuant to section 6330(c)(3)) that would support this Court's jurisdiction under section 6330(d)(1).
We ordered petitioners to file a response by March 17, 2023. (See Doc. 20.) They have not done so. The motion to dismiss in part is well grounded, and we will grant it.
Motion for summary judgment
The Commissioner filed a motion (Doc. 21) for summary judgment, and we ordered petitioners to file a response by March 31, 2023 (see Doc. 23). That date has not yet passed, and we will not disturb the schedule we have set. Petitioners should file their response as ordered.
Motion to continue
This case is scheduled for trial at the Court's trial session in Washington, D.C., that will commence May 8, 2023. (See Docs. 17-18.) However, the Commissioner filed a motion (Doc. 25) to continue the trial (i.e., to postpone it), because, he says, "Continuing this case pending the Court's disposition of respondent's motion to dismiss with respect to tax years 2013 and 2014 and respondent's motion for summary judgment will help narrow the issues for any potential trial, thereby helping to conserve the resources of both parties and the Court." We think he is correct, and we will grant the motion to continue.
To give effect to the foregoing, it is
ORDERED that the motion (Doc. 19) to dismiss in part is granted, and that the years 2013 and 2014 are dismissed from this case for lack of jurisdiction (but that 2016-2018 are not dismissed). It is further
ORDERED that the motion (Doc. 25) for continuance is granted, that this case is stricken from the calendar of the upcoming Washington trial session beginning May 8, 2023, and that the judge signing this order retains jurisdiction over this case so that he may rule on the motion for summary judgment after it has been briefed by the parties.