Opinion
5804-21
08-31-2021
Christy Owen & Keith Owen, Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE.
On February 19, 2021, the Court filed a letter from petitioners dated February 5, 2021, as an imperfect petition to commence this case. Therein, petitioners seek to challenge a notice of deficiency dated February 1, 2021, issued for petitioners' 2018 taxable year. Petitioners attached to their letter several documents in the nature of evidence but did not attach a copy of the notice of deficiency. The letter was not signed by petitioner Keith Owen, and petitioners failed to pay the Court's $60.00 filing fee. Accordingly, by Orders served May 3, 2021, the Court directed petitioners, on or before June 17, 2021, to file a ratification of petition and pay the filing fee.
On June 22, 2021, respondent filed an answer but did not attach a copy of the notice of deficiency.
On July 21, 2021, the Court filed a letter from petitioners dated July 15, 2021. The letter is not signed by Mr. Owen. Petitioners attached thereto several documents in the nature of evidence but did not attach a copy of the notice of deficiency. However, among the attachments to petitioners' letter is an apparent IRS Notice CP22A dated June 21, 2021 (i.e., after the petition in this case was filed ) that suggests respondent may prematurely be seeking to collect the tax liability at issue in this proceeding. We will accordingly recharacterize petitioners' letter as a motion to restrain assessment or collection and direct respondent to file a response as set forth below.
The Court previously issued to petitioners, on May 3, 2021, a Notice of Attachments in the Nature of Evidence regarding the documents attached to the petition and advising that those documents have not been received into evidence. Accordingly, the Court will again stress that evidentiary materials are not filed with the Court. Instead, petitioners should contact the attorneys identified in respondent's answer filed June 22, 2021, and exchange any evidence with them as part of the pretrial process. If the case has not settled by the time of trial, petitioners may introduce any evidence at that time.
On August 9, 2021, the Court entered an Order of Dismissal for Lack of Jurisdiction on the ground that the filing fee had not been paid. On August 26, 2021, the Court received payment of the filing fee. To date, petitioners have not filed a ratification of petition.
Upon due consideration and for cause, it is
ORDERED that the Court's Order of Dismissal for Lack of Jurisdiction entered in this case is hereby vacated and set aside. It is further
ORDERED that petitioners' Letter Dated July 15, 2021, is recharacterized as petitioners' Motion To Restrain Assessment or Collection or To Order Refund of Amount Collected. It is further
ORDERED that, on or before September 17, 2021, respondent shall file an objection, if any, to petitioners' above-referenced motion. It is further
ORDERED that, on or before September 17, 2021, respondent shall file a report and attach thereto a copy of the notice of deficiency issued to petitioners for the 2018 taxable year. It is further
ORDERED that the time within which petitioners shall file with the Court a ratification of petition, in accordance with the Order served May 3, 2021, is extended to September 24, 2021. Petitioners are hereby advised that failure to comply with this Order may result in dismissal of this case for lack of jurisdiction. It is further
ORDERED that the Clerk of the Court is directed to attach to this Order a form that petitioners may use to comply therewith.