Opinion
12500-20
03-01-2022
RAMON PALOMINO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Albert G. Lauber, Judge
This case is calendared on the Court's March 28, 2022, Los Angeles, California, trial session. In October 2020 petitioner mailed the Court a letter--directed to the Department of the Treasury--explaining that he disagreed with "changes made on [his] account for the tax period 2016" and that he has "been the victim [of] identity theft." He included various attachments including Form 12203, Request for Appeals Review, and Form 14039, Identity Theft Affidavit. However, petitioner did not request judicial review of any final IRS determination. On October 22, 2020, the Court filed these documents as his petition.
On February 23, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Respondent argues that no statutory notice of deficiency, as authorized by I.R.C. § 6212 and required by I.R.C. § 6213(a) to form the basis for a petition to this Court, has been sent to petitioner with respect to the 2016 tax year. Respondent further contends that the IRS has made no other determination with respect to that year that would confer jurisdiction on this Court. Respondent represents that he spoke with petitioner before filing the Motion to explain our jurisdictional requirements. During their discussion petitioner acknowledged that the IRS had not issued any type of notice that would confer jurisdiction, and he therefore agreed that dismissal is appropriate.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed February 23, 2022, is granted, and this case is dismissed for lack of jurisdiction.