Opinion
21872-21
03-04-2024
WILLIE BISHOP RIMMER JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Adam B. Landy Special Trial Judge
This deficiency case is before the Court on the Commissioner's Motion to Dismiss for Lack of Jurisdiction, filed October 28, 2021. The Commissioner requests that this case be dismissed for lack of jurisdiction on the ground that the Petition was filed 1,493 days after the Notice of Deficiency (Notice), issued May 15, 2017, was mailed to Mr. Rimmer. On December 1, 2021, Mr. Rimmer filed an Objection to the Commissioner's Motion arguing that he was incarcerated when the Notice was mailed to him. He also filed a First Supplemental Objection, on January 27, 2023, reiterating that he was incarcerated for the entire period between May 15, 2017, the date the Notice was issued, and August 14, 2017, the last day for filing a timely petition with this Court.
This case was called for hearing during the Court's Washington, District of Columbia, special hearing session on February 28, 2024. Mr. Rimmer and counsel for the Commissioner appeared and were heard. During this remote hearing, Mr. Rimmer stated that he did not provide the IRS with notification of his incarceration between August 2016 and October 2017, or any notification that he resided at any other address other than the address listed on his 2015 Form 1040 return deemed filed on April 15, 2016. The parties confirmed that Mr. Rimmer did not file a 2016 Form 1040 return in 2017 or for any subsequent calendar year to provide clear and concise notification of a different address.
The record establishes that the Commissioner exercised reasonable diligence in determining Mr. Rimmer's last known address although he was incarcerated at the time the Notice was mailed. See generally Terrell v. Commissioner, 625 F.3d 254, 259 (5th Cir. 2010); Woods v. Commissioner, T.C. Memo. 1991-433, 62 T.C.M. (CCH) 652, 653, affd, 967 F.2d 597 (9th Cir. 1992). We conclude that Mr. Rimmer's Petition was not timely filed. See §§ 6213(a), 7502; see also Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126, 140 (2022).
We are sympathetic to Mr. Rimmer's circumstances. While Mr. Rimmer cannot pursue his case in this Court, he may pursue an administrative resolution of his tax liability for the year in issue with the IRS. Alternatively, Mr. Rimmer, if feasible, may pay the proposed deficiency amount and then file a claim for refund with the IRS. If that claim is denied (or not acted upon after six months), Mr. Rimmer may file a suit for refund in the appropriate U.S. District Court or the U.S. Court of Federal Claims. See McCormick v. Commissioner, 55 T.C. 138, 142 n.5 (1970).
Upon due consideration of the Commissioner's Motion, Mr. Rimmer's objection, and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that the Commissioner's Motion to Dismiss for Lack of Jurisdiction, filed October 28, 2021, is hereby granted, and this case is dismissed on the stated ground.