Opinion
19932-21L
04-12-2024
JON R. NUELLE & REBECCA J. FOX, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler, Judge
This case was called from the calendar of the Court's San Antonio, Texas, trial session, on December 11, 2023. Petitioners and counsel for respondent appeared and were heard. Trial of this case was continued, and the undersigned retained jurisdiction.
On April 8, 2024, the parties filed a Joint Motion to Dismiss for Lack of Jurisdiction as to petitioner Rebecca J. Fox, on the grounds that no notice, as described in section 6320(a), was issued to Ms. Fox which provided her the right to request a Collection Due Process (CDP) Hearing, and the notice of determination, as authorized by section 6320(a) or section 6630(a), to form the basis for a Petition to this Court with respect to taxable year 2014 was sent to Ms. Fox in error.
Unless otherwise indicated, statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times.
The Tax Court is a court of limited jurisdiction, and we may exercise our jurisdiction only to the extent authorized by Congress. See § 7442; Naftel v. Commissioner, 85 T.C. 527, 529 (1985). Where this Court's jurisdiction is duly challenged, as here, our jurisdiction must be affirmatively shown by the party seeking to invoke that jurisdiction. See David Dung Le, M.D., Inc. v. Commissioner, 114 T.C. 268, 270 (2000), aff'd, 22 Fed.Appx. 837 (9th Cir. 2001); Fehrs v. Commissioner, 65 T.C. 346, 348 (1975). To meet this burden, the party "must establish affirmatively all facts giving rise to our jurisdiction." David Dung Le, M.D., Inc., 114 T.C. at 270; Wheeler's Peachtree Pharmacy, Inc. v. Commissioner, 35 T.C. 177, 180 (1960).
The parties state that respondent issued a Notice of Federal Lien Filing and Petitioner's Right to a Hearing under section 6320 as to petitioner Jon R. Nuelle's tax year 2014. However, despite respondent only filing a collection action as to Mr. Nuelle, both petitioners, Mr. Nuelle and Ms. Fox, requested a CDP hearing in response to the Notice, and, as a result, respondent issued to both Mr. Nuelle and Ms. Fox notices of determination as to the tax year 2014 liability.
The motion states that respondent diligently searched his records and reviewed the administrative record to determine whether any collection actions were taken against Ms. Fox for the 2014 tax year. Respondent further asserts, based on the diligent search, that there were no records, information or other evidence indicating that any collection action was taken as to Ms. Fox for the tax year 2014. Therefore, Ms. Fox did not have the right to request a CDP Hearing disputing the Notice since there was no collection action made against her. The parties determined that no other determinations have been made by respondent that would confer jurisdiction upon this Court as to Ms. Fox for the tax year 2014.
Upon due consideration and for cause, it is
ORDERED that the parties' Joint Motion to Dismiss for Lack of Jurisdiction, filed on April 8, 2024, as to petitioner Rebecca J. Fox is granted and this case is dismissed for lack of jurisdiction as to Rebecca J. Fox, and references in the Petition to Rebecca J. Fox are deemed stricken. It is further
ORDERED that the caption of this case is amended to read: "Jon R. Nuelle, Petitioner v. Commissioner of Internal Revenue, Respondent."