Opinion
6821-21S
02-08-2022
KARIM MALOCHI NNAMDI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER TO SHOW CAUSE
Courtney D. Jones Judge
This case is scheduled for trial at the remote session of the Court scheduled to commence on February 28, 2022, for Richmond, Virginia. Petitioner seeks review of a Notice of Determination Concerning Relief From Joint and Several Liability Under I.R.C. section 6015, for tax years 2015 and 2017. On February 4, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the petition was not timely filed as to the final notice of determination issued to petitioner and upon which this case is based.
Attached to the petition is a copy of a Letter 5188C, dated January 13, 2021, for tax year 2017. However, no notice of determination denying petitioner's innocent spouse relief for tax years 2015 or 2017, or any other determination that would confer jurisdiction on this Court, was included. In the motion to dismiss, respondent attached at Exhibit A, a copy of the notice of determination denying petitioner's innocent spouse relief for tax year 2015 dated September 16, 2019.
It is unclear whether respondent is challenging jurisdiction for 2017, as respondent's motion does not specify which tax year(s) the Court lacks jurisdiction except by attaching the September 16, 2019, notice of determination for 2015. Nonetheless, the record is currently void of the required documentation to confer jurisdiction on this Court.
The petition, filed February 16, 2021, arrived at the Court in an envelope with a U.S. Postal Service postmark of February 9, 2021. An examination of the petition, the envelope in which it was received, and the final determination letter suggests the petition may not have been timely filed. If that is the case, this Court lacks jurisdiction to review the September 16, 2019, notice of determination upon which this case is based. I.R.C. §§ 6015(e), 7502; Tax Court Rule 320(b). Further, the record is completely absent any determination (or proof of failure to make timely determination) sufficient to confer jurisdiction on the Court for tax year 2017.
Upon due consideration, it is
ORDERED that, on or before February 24, 2022, respondent shall file a supplement to the motion to dismiss to advise of its position with regards to the Court's jurisdiction for petitioner's 2017 tax year, and attach any supporting documentation thereto. It is further
ORDERED that, on or before February 24, 2022, petitioner shall file a response to respondent's motion to dismiss and show cause in writing why this case should not be dismissed for lack of jurisdiction. Failure to file a response may result in the granting of respondent's motion and dismissal of this case for lack of jurisdiction.
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