Opinion
10995-23L
02-02-2024
NALIN SIKAND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Albert G. Lauber Judge
This case is calendared for trial during the Court's April 15, 2024, Washington, D.C., trial session. On July 3, 2023, petitioner filed a Petition purporting to challenge six different notices allegedly issued by the Internal Revenue Service (IRS or respondent) for taxable years 2013-2022. These included a notice of deficiency, a notice of determination concerning collection action, a notice of final determination for disallowance of interest abatement claim, a notice of determination of worker classification, a notice of determination concerning relief from joint and several liability, and a notice of determination concerning a whistleblower action. Petitioner did not attach copies of any such notices to his Petition. Instead, he attached a Letter 1058, Final Notice of Intent to Levy and Notice of Your Rights to a Hearing (levy notice). The levy notice, dated December 13, 2022, relates to the IRS's effort to collect $393,457 in unpaid liabilities for tax years 2012 and 2013.
On January 31, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction, see Rule 53, explaining that a levy notice does not confer jurisdiction on this Court. A levy notice entitles the taxpayer to request a collection due process hearing in the IRS Office of Independent Appeals (Appeals). It is only after Appeals concludes that hearing and issues the taxpayer a "notice of determination" that this Court has jurisdiction to consider the matter. See § 6330(d)(1). Respondent represents that the IRS has not issued petitioner a notice of determination, has not issued petitioner any other type of notice that would confer jurisdiction on this Court, and has not made any other determination with respect to tax years 2013-2022 that would confer jurisdiction on this Court.
Unless otherwise indicated, statutory references are to the Internal Revenue Code, Title 26 U.S.C, in effect at all relevant times, and Rule references are to the Tax Court Rules of Practice and Procedure. We round monetary amounts to the nearest dollar.
The Tax Court is a court of limited jurisdiction, and we may exercise jurisdiction only to the extent authorized by Congress. See § 7442. We will withhold acting on the Motion to Dismiss until petitioner has had a chance to respond. If petitioner believes that the Court has jurisdiction to hear this case, he shall attach to his Response a copy of the IRS notice(s) that he contends gives us jurisdiction. If petitioner fails to respond to this Order, the Court will dismiss this case on the basis of the representations set forth in respondent's Motion.
Upon due consideration, it is
ORDERED that petitioner shall file, on or before March 4, 2024, a Response to the IRS Motion to Dismiss for Lack of Jurisdiction.