Opinion
5095-22L
09-06-2022
GLORIA U. ONONUJU, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On February 17, 2022, petitioner filed the petition to commence this case, but did not check any box on the petition form to indicate what type of notice she disputes. Petitioner states in the petition that she seeks review with respect to a notice dated "05/04/2021" issued from "GA" for her 2013 tax year. In addition, petitioner attached to her petition a copy of a Notice of Federal Tax Lien Filing and Your Right to a Hearing Under IRC 6320, dated May 4, 2021, sent to petitioner for her 2013 tax year from an Atlanta, Georgia IRS office. Thus the petition suggests that petitioner seeks review of IRS collection action with respect to her 2013 tax year. However, no notice of determination concerning collection action sufficient to confer jurisdiction on this Court is attached to the petition. On April 11, 2022, petitioner filed a Motion to Proceed Remotely.
On May 11, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of determination concerning collection action for tax year 2013 was issued to petitioner as of the date the petition was filed that would permit petitioner to invoke the jurisdiction of this Court in this case. Although the Court provided petitioner an opportunity to file an objection, if any, to respondent's motion, petitioner has not done so. As petitioner has not produced or otherwise demonstrated that she was issued any notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court, we are obliged to dismiss this case for lack of jurisdiction.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction. It is further
ORDERED that petitioner's Motion to Proceed Remotely is denied as moot.