Opinion
27351-21S
05-18-2023
MARIA T. PERDOMO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER TO SHOW CAUSE
Kathleen Kerrigan, Chief Judge.
On August 5, 2021, petitioner filed the petition to commence this case, indicating therein that she seeks review of a notice of deficiency and a notice of determination concerning collection issued for petitioner's 2018 and 2019 tax years. Petitioner attached to the petition a copy of notices of deficiency issued for her 2018 and 2019 tax years. No notice of determination concerning collection action is attached to the petition.
On December 16, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to 2018 on the grounds that (1) as to a notice of deficiency for petitioner's 2018 tax year, the petition was not filed within the time prescribed in the Internal Revenue Code and (2) respondent has not made any other determination as to petitioner's 2018 tax year that would permit her to invoke the jurisdiction of this Court. Respondent states in the motion to dismiss that petitioner does not object to the granting of the motion. On April 26, 2023, petitioner filed a Notice of No Objection to Motion to Dismiss for Lack of Jurisdiction as to 2018. The record establishes that the petition was not timely filed as to a notice of deficiency for petitioner's 2018 tax year. See I.R.C. sections 6213(a) and 7502; Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022). Furthermore, petitioner has not produced or otherwise demonstrated that respondent made any other determination as to her 2018 tax year sufficient to confer jurisdiction upon this Court.
The Court additionally notes that, as to petitioner's tax year 2019, petitioner has not produced or otherwise demonstrated that any notice of determination concerning collection action was issued to petitioner that would permit her to invoke the jurisdiction of the Court as to such notice.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to 2018 is granted and so much of this case relating to tax year 2018 is dismissed for lack of jurisdiction and deemed stricken from the Court's record. It is further
ORDERED that, on or before June 9, 2023, the parties shall show cause in writing why so much of this case relating to a notice of determination concerning collection for petitioner's 2019 tax year should not be dismissed for lack of jurisdiction.