Opinion
17758-23S
02-07-2024
REGINA ALICIA SPANDAU, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On November 12, 2023, the Petition was filed in this case. Although petitioner indicated that she was challenging a notice of deficiency, she instead attached two pages of an IRS Letter 3657C, that is, a Notice of Determination Concerning Relief From Joint and Several Liability Under Section 6015, dated August 23, 2023. The Letter 3657C states that petitioner had filed a request for innocent spouse relief under Internal Revenue Code (I.R.C.) section 6015, but that she had no balance due for tax year 2020.
On January 2, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction in this case. Therein respondent moves that this case be dismissed for lack of jurisdiction on the grounds that the Petition was not filed timely with respect to a notice of deficiency for tax year 2020 issued to petitioner on May 26, 2023. By Order issued January 4, 2024, the Court directed respondent to file a supplement to his motion and (1) attach thereto a copy of the notice of deficiency issued to petitioner and (2) address the Court's jurisdiction as to the Letter 3657C issued to petitioner for tax year 2020.
On January 24, 2024, respondent filed a First Supplement to Motion to Dismiss for Lack of Jurisdiction, and on January 31, 2024, respondent filed a Motion for Leave to File Out of Time Answer. Respondent wishes to modify the original Motion to Dismiss for Lack of Jurisdiction to move to dismiss and to strike only the portion of petitioner's case relating to a 2020 notice of deficiency. Respondent also withdraws the motion insofar as it concerns petitioner's request for innocent spouse relief pursuant to I.R.C. section 6015 for tax year 2020, as there is now a balance due for tax year 2020. Further, respondent states that petitioner does not object to the granting of respondent's motion to dismiss this case as untimely, insofar as it concerns the 2020 notice of deficiency, and to strike the portions of the Petition relating to the 2020 notice of deficiency.
Upon due consideration of the Motion to Dismiss for Lack of Jurisdiction, as supplemented, by respondent in the above-docketed matter, and to ensure an adequate opportunity for petitioner to be heard, notwithstanding a representation by respondent that there is no objection to the granting of the Motion, it is
ORDERED that, on or before February 28, 2024, petitioner shall file an objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction, as supplemented. Failure to file a timely objection may result in the granting of respondent's Motion and dismissal of this case for lack of jurisdiction, insofar as it concerns the 2020 notice of deficiency. The Court will take appropriate action following the period for objection. It is further
ORDERED that respondent's Motion for Leave to File Out of Time Answer is granted, and the Clerk of the Court is directed to file the Answer as of the date of service of this Order.