Opinion
7049-24
11-12-2024
NASEEM SENAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kashi Way, Judge
Pending before the Court is respondent's Motion to Dismiss for Lack of Jurisdiction. In its motion, respondent argues that (1) the Notice of Deficiency sent for petitioner's 2021 tax year was dated April 3, 2023, (2) the last date to petition this Court was July 3, 2023, and (3) the petition was not filed until April 29, 2024, making it untimely. Petitioner Naseem Senan has objected to this motion on several grounds, one of which is that the Commissioner failed to mail the Notice of Deficiency to petitioner's last known address, as required by law.
Respondent claims that it used the address listed on petitioner's 2022 Federal income tax return, filed with the Internal Revenue Service (IRS) on January 24, 2023, and therefore satisfied the "last known address" requirement. Ms. Senan claims that the return of January 24, 2023, was fraudulently filed by her former husband.
Ms. Senan's transcript shows that she attempted to e-file a Form 1040 on February 11, 2023, but that it was rejected as a duplicative return. She claims that this tax return was her true return that reflected her accurate address. Moreover, the record shows that Ms. Senan filed a Form 14039, Identity Theft Affidavit, in March of 2023. This form reflects an address inconsistent with the address that respondent used as the "last known address" when it issued the Notice of Deficiency.
Respondent acknowledges, and the record shows, that it rejected the February return as duplicative, and that respondent received the identity theft form on March 20, 2023. Nevertheless, respondent's position is that the rejected return and the Identity Theft Affidavit provided insufficient notice for the IRS to have updated its address for Ms. Senan at the time the Notice of Deficiency was issued. Respondent has also indicated that Ms. Senan was granted some administrative relief as an innocent spouse pursuant to Internal Revenue Code section 6015(b) and that a final notice of such relief was sent to petitioner on July 15, 2024.
On October 16, 2024, the Court had a conference call with the parties and asked informally that the parties work together to provide the Court with additional information relating to the electronically filed return that was rejected by the IRS. In order to formalize what was discussed during that call, it is
ORDERED that, on or before December 12, 2024, the parties shall file a stipulation of facts regarding the Form 1040 e-filed in February 2023, including a copy of such return or drafts of such return, if available. It is further
ORDERED that the parties shall file a joint status report on or before December 12, 2024, including a description of the amount of any innocent spouse relief administratively granted to Ms. Senan and the amount of tax liability that remains in dispute with respect to her. It is further
ORDERED that, until review of the foregoing, respondent's Motion to Dismiss for Lack of Jurisdiction shall be held in abeyance.