Opinion
4118-23
11-07-2023
EPHRAIM A. ROLLOLAZO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 21, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Respondent asserted that this case should be dismissed for lack of jurisdiction on the ground that the notices petitioner claimed to have received had not been issued to him. However, respondent also stated that petitioner had been issued a notice of determination with respect to a lien for the tax period ending March 2016, and that the Court "[might] perhaps have jurisdiction" as to this notice. Respondent's counsel had not yet received the administrative file and did not provide a copy of this notice.
The Court ordered petitioner to file a response to respondent's motion. He did so on August 24, 2023; his objection appeared to consist of a challenge to his status as responsible person with respect to certain trust fund recovery penalties. The Court ordered respondent to review the administrative file and to file a supplement to the motion to dismiss for lack of jurisdiction.
On October 30, 2023, respondent filed a supplement to the motion. Therein respondent stated that respondent's counsel had not received a complete copy of the administrative file, but that respondent had determined that petitioner was issued (1) a notice of determination regarding a lien to collect his March 2016 trust fund recovery penalty liability, and (2) a decision letter regarding a levy to collect his March 2016 trust fund recovery penalty liability.
In the interest of clarifying the issues, and the tax periods, before the Court, we will deny respondent's motion, as supplemented. Respondent will have the opportunity to file a jurisdictional motion that clearly lays out respondent's argument as to the different notices and tax periods challenged in the Petition.
Upon due consideration of the record in this case, and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, as supplemented, is denied. It is further
ORDERED that respondent, on or before November 28, 2023, shall file an appropriate partial jurisdictional motion, attaching any relevant supporting documentation.