Opinion
35606-21
06-06-2023
MASON P. OGLESBY III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On November 23, 2021, petitioner filed the Petition seeking review of a purported notice of determination concerning collection action for taxable years 2013- 2018. Petitioner did not attach to his Petition a copy of a notice of determination for any of those taxable years. Instead petitioner attached Notices CP504 for taxable years 2009 and 2010 and Notices CP171 for taxable years 2007 and 2008.
On February 16, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of determination under I.R.C. sections 6320 or 6330 was issued to petitioner for 2007-2010 or 2013-2018. Respondent asserts that he has not made any determination regarding those taxable years that would confer jurisdiction on this Court.
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. Rule 13(a), Tax Court Rules of Practice and Procedure; Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022); 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).
Similarly, this Court's jurisdiction in a case seeking review of a determination concerning collection action under section 6320 or 6330 depends, in part, upon the issuance of a valid notice of determination by the Internal Revenue Service Office of Appeals under section 6320 or 6330. I.R.C. §§ 6320(c) and 6330(d)(1); Rule 330(b), Tax Court Rules of Practice and Procedure; Offiler v. Commissioner, 114 T.C. 492, 498 (2000). A condition precedent to the issuance of a notice of determination is the requirement that a taxpayer has requested a hearing before the IRS Office of Appeals within the 30-day period specified in section 6320(a) or 6330(a), and calculated with reference to an underlying Notice of Federal Tax Lien Filing and Your Right to a Hearing Under IRC 6320 or Final Notice of Intent To Levy and Notice of Your Right to a Hearing.
On May 10, 2023, petitioner filed a Response to Motion to Dismiss for Lack of Jurisdiction. Therein petitioner asserts that the period of limitations for collection under I.R.C. section 6502 has expired for certain taxable years. Petitioner did not attach any notices of deficiency or determination to his Response. Moreover, none of the collection notices attached to petitioner's Petition is a notice of deficiency or notice of determination.
Petitioner has not provided a copy of a notice of deficiency or notice of determination that would confer jurisdiction on this Court. Because no notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court has been sent to petitioner, this case must be dismissed for lack of jurisdiction.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction.