Opinion
20296-21
03-01-2023
CHARLES BERNARD POWELL & VALERIE LORRAINE POWELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
L. Paige Marvel Judge
On January 25, 2023, respondent filed a Notice of Proceeding in Bankruptcy for petitioner Charles Bernard Powell. On February 1, 2023, the Court's Order stayed all proceedings insofar as this case relates to petitioner Charles Bernard Powell, and directed the parties to file a status report by February 20, 2023, addressing why the proceedings in this case should not be stayed as to petitioner Valerie Lorraine Powell (Ms. Powell). On February 8, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Valerie Lorraine Powell, on the grounds that (1) no statutory Notice of Deficiency, as authorized by I.R.C. sec. 6212 and required by I.R.C. 6213(a) to form a basis for a petition to this Court was issued to Ms. Powell with respect to taxable years 2000-2002 and 2004-2020 (2) a Notice of Deficiency was issued to Ms. Powell for tax year 2003, however, she failed to contest it and did not timely petition the Court with respect to that Notice of Deficiency, and (3) no Notice of Determination, as authorized by I.R.C. secs. 6320 and 6330 was issued to Ms. Powell with respect to taxable years 2000-2020, inclusive.
The Court set respondent's Motion to Dismiss for Lack of Jurisdiction as to Valerie Lorraine Powell for hearing at the calendar call of this case scheduled for February 27, 2023.
On February 27, 2023, this case was called from the calendar for the Trial Session of the Court at New York, New York. There was no appearance by or on behalf of petitioner Valerie Lorraine Powell. Counsel for respondent appeared and was heard. Upon due consideration, and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Valerie Lorraine Powell, filed February 8, 2023, is granted, and this case is dismissed for lack of jurisdiction as to petitioner Valerie Lorraine Powell. It is further
ORDERED that the caption of this case is amended to read "Charles Bernard Powell, Petitioner, v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that jurisdiction of this case is retained by the undersigned.