Opinion
18910-23SL
12-13-2024
BETTY J. OCKERMAN & WILSON EARL OCKERMAN, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Ronald L. Buch, Judge
Pending before the Court is the Commissioner's Motion to Dismiss for Lack of Jurisdiction filed December 12, 2024. For the reasons stated therein, we will grant the Motion.
On August 30, 2021, the Commissioner sent a notice of intent to levy to Wilson Ockerman. On September 29, 2021, the Commissioner received a Collection Due Process Hearing Request from Mr. Ockerman. While his collection case was pending, Mr. Ockerman passed away. On November 1, 2023, the Commissioner mailed a Notice of Determination Concerning Collection Actions to Mr. Ockerman. On November 30, 2023, Betty Ockerman filed a petition identifying herself and Mr. Ockerman as the petitioners.
The Commissioner asks that we dismiss this case for lack of jurisdiction. He observes that he did not issue a Notice of Determination to Ms. Ockerman, thus there is no notice from which she could petition in her own capacity. And he further observes that Ms. Ockerman has not been appointed in any capacity to serve as a representative of Mr. Ockerman's estate. Lastly, and perhaps most notably, he notes that Ms. Ockerman does not object to the granting of the motion. The Court also held a conference call with the parties during which counsel for the Commissioner informed the Court that Mr. Ockerman had been placed in currently not collectible status.
We lack jurisdiction over Ms. Ockerman in her individual capacity because a Notice of Determination was not issued to her. See I.R.C. §6330(d)(1); Lunsford v. Commissioner, 117 T.C. 159, 161 (2001). We lack jurisdiction over the estate of Mr. Ockerman because Ms. Ockerman did not establish that she had capacity to represent the estate. See Rule 60(c). Lastly, we note that, if we had jurisdiction, the placing of Mr. Ockerman in currently not collectible status would render this case moot. See Savoy v. Commissioner, T.C. Memo. 2014-162, at *24, aff'd, 589 Fed.Appx. 187 (4th Cir. 2015). Accordingly, it is
ORDERED that the Commissioner's Motion to Dismiss for Lack of Jurisdiction filed December 12, 2024, is granted and this case is dismissed.