Opinion
8026-20
05-06-2024
ROBYN HARRIS SAFIR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber, Judge
On May 20, 2021, the parties filed a proposed stipulated decision reflecting their agreement to a tax deficiency and additions to tax for 2017. The Court entered that decision the next day, and the decision is now final.
On May 1, 2024, petitioner filed a Motion to Reopen the Record in which she expresses concern about the manner in which the IRS has attempted to collect the 2017 tax liability determined in our decision. Petitioner says that she made payments to reduce that liability but alleges that the IRS credited those payments to her spouse's account instead. She asks that the Court "enjoin [the IRS] from attempting to collect on [the] alleged liabilities" that she says she has already satisfied. She also asks that the IRS be required to "abate any and all alleged interest and penalties for failure to pay the[se] tax liabilit[ies]."
We will deny the Motion. Petitioner's concerns relate to collection activity that has taken place since entry of our decision. The decision became final almost three years ago, and in any event we lack jurisdiction in a deficiency case such as this to grant the injunctive relief petitioner seeks. Our authority to review IRS collection action is generally limited to appeals from an IRS notice of determination following a "collection due process" hearing. See I.R.C. §§ 6320, 6330. Because the IRS has not issued a notice of determination here, we lack authority to consider the requested relief. Petitioner may wish to present her concerns to the Taxpayer Advocate Service, an independent organization within the IRS that helps taxpayers who have encountered difficulty resolving their case with the IRS.
Upon due consideration, it is
ORDERED that petitioner's Motion to Reopen the Record, filed May 1, 2024, is denied.