Opinion
416-23L
09-16-2024
SIDNEY L. MATTHEW, P.A., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 14, 2023, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction as to Tax Year Ending June 30, 2020 (Lien), on the ground that no notice of determination concerning collection action, as authorized by Internal Revenue Code (I.R.C.) sections 6320 and/or 6330 to form the basis for a petition to this Court, has been sent to petitioner with respect to a lien for the tax year ending June 30, 2020, nor had respondent made any other determination with respect to that tax year that would confer jurisdiction on the Court, as of the date the petition herein was filed. Although the Court directed petitioner to file an objection, if any, to respondent's motion, petitioner has failed to do so.
This Court is a court of limited jurisdiction. It may therefore exercise jurisdiction only to the extent expressly provided by statute. Breman v. Commissioner, 66 T.C. 61, 66 (1976). In a case seeking review of a determination concerning collection action under section 6320 or 6330, I.R.C., the jurisdiction of the Court depends, in part, upon the issuance of a valid notice of determination by the IRS Office of Appeals under I.R.C. section 6320 or 6330. I.R.C. §§ 6320(c), 6330(d)(1); Rule 330(b), Tax Court Rules of Practice and Procedure; Offiler v. Commissioner, 114 T.C. 492 (2000). A condition precedent to the issuance of a notice of determination is the requirement that a taxpayer have requested a hearing before the IRS Office of Appeals in reference to an underlying Notice of Federal Tax Lien Filing and Your Right to a Hearing Under IRC 6320, Final Notice of Intent To Levy and Notice of Your Right to a Hearing (or the equivalent Notice CP90, Intent to seize your assets and notice of your right to a hearing, depending on the version of the form used), or analogous post-levy notice of hearing rights under section 6330(f), I.R.C. (e.g., a Notice of Levy on Your State Tax Refund and Notice of Your Right to a Hearing).
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Tax Year Ending June 30, 2020 (Lien) is granted, in that so much of this case as concerns a notice of determination concerning collection action with respect to a lien for petitioner's tax year ending June 30, 2020, is dismissed for lack of jurisdiction and deemed stricken from the Court's record.