Opinion
CIVIL ACTION NO. 03-3066
July 21, 2003
MEMORANDUM
This is a pro se action challenging plaintiff's tax liability for the year 1996. Plaintiff asks the court to review a Notice of Determination issued to plaintiff pursuant to §§ 6230 and 6330 of the Internal Revenue Code, and to order that his income tax liability for 1996 be redetermined and that he be permitted to repay his tax deficiency by "the least intrusive means."
Defendant Internal Revenue Service (captioned by plaintiff as "United States of America, Department of the Treasury, Internal Revenue Service") (the "IRS") has moved to dismiss plaintiff's claim for lack of subject matter jurisdiction. Specifically, the IRS contends that plaintiff was required to bring this action in the Tax Court. Plaintiff has not responded to defendant's motion.
Plaintiff failed to file a tax return for the year 1996. As a result, the IRS assessed liability based on a "substitute for return assessment."See I.R.C. § 6020(b)(1). After plaintiff did not pay what was due, the IRS filed a Notice of Federal Tax Lien. Plaintiff thereafter timely requested a Collection Due Process ("CDP") hearing and received a CDP determination from the Appeals Office of the IRS that he was indeed liable for the full assessment and that the lien was the appropriate method of collection. Plaintiff then filed this complaint, seeking review of that determination.
Section 6320 of the Internal Revenue Code provides that a taxpayer must receive written notice of the filing of a notice of lien against him. The notice must inform the taxpayer of his right to request a CDP hearing before the Internal Revenue Service Office of Appeals. Once a CDP hearing is held, the taxpayer may appeal within 30 days to the Tax Court, or if the Tax Court does not have jurisdiction, to a District Court of the United States. I.R.C. §§ 6320(c), 6330(d)(1).
Because plaintiff's tax liabilities are at issue, the Tax Court, not the district court, has jurisdiction. Accordingly, we will grant defendant's motion to dismiss for lack of subject matter jurisdiction.See I.R.C. § 6214(a); Hart v. I.R.S., 2001 WL 393699, *1 (E.D. Pa. Feb. 8, 2001). Plaintiff has 30 days to refile this action in the Tax Court. I.R.C. § 6330(d).