Opinion
24318-21L
01-06-2023
CAROL YURIKO STARK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Eunkyong Choi Special Trial Judge
On November 17, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that respondent did not issue a notice of determination under section 6320 or 6330 to petitioner for taxable years 2008 through 2019 that would confer jurisdiction on this Court. In her petition, filed July 6, 2021 and postmarked June 29, 2021, petitioner checked the box for disputing a notice of determination concerning collection action and attached several Notices of Federal Tax Lien Filing (NFTL) but did not attach any Notices of Determination for the years at issue. The Court ordered petitioner to file a response to respondent's Motion to Dismiss for Lack of Jurisdiction by April 7, 2022, but no such response has been filed.
On May 9, 2022, June 17, 2022, July 21, 2022, and October 26, 2022, the Court ordered respondent to file supplements to his Motion to Dismiss for Lack of Jurisdiction, addressing any requests for innocent spouse relief pursuant to section 6015 petitioner may have made that may have conferred jurisdiction upon the Court.In four supplements, filed May 31, 2022, July 15, 2022, September 19, 2022, and November 15, 2022, respectively, respondent reported that petitioner did file two claims for innocent spouse relief encompassing the years at issue. Petitioner filed the first claim on July 12, 2019, and included taxable years 2009 through 2011, 2013, 2014, and 2016. She filed the second claim on March 4, 2020, and included taxable years 2008, 2012, 2015, and 2017 through 2019.
In her petition, petitioner alleged she was pursuing innocent spouse relief in response to the NFTLs she received for the years in issue.
Regarding the first section 6015 claim, respondent issued final determinations for taxable years 2009 through 2011, 2013, 2014, and 2016 on November 2, 2020.Accordingly, pursuant to section 6015(e)(1)(A)(ii), petitioner would have had to file a petition with the Court by February 1, 2021, to dispute the determination for these years. The petition postmarked June 29, 2021, was not filed in time to confer jurisdiction on this Court for taxable years 2009 through 2011, 2013, 2014, and 2016.
Although respondent was not able to produce physical copies of the determinations for taxable years 2009 and 2010, based on the attestations in the Declaration of Mary E. Dallas, and corroborating documentation, the Court is satisfied that respondent issued determinations for these years on November 2, 2020.
Regarding the second section 6015 claim, respondent closed the claim because none of the taxable years met the requirements for relief. Respondent closed the claim as to taxable years 2008, 2012, and 2015 because the liabilities for these years were paid in full. Respondent closed the claim for 2017 and 2018 because petitioner did not file a joint return for these years. Respondent closed 2019 because petitioner had not filed a federal income tax return for 2019. Respondent did not issue a determination that would confer jurisdiction on this Court for taxable years 2008, 2012, 2015, and 2017 through 2019.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed November 17, 2021, and as supplemented, is granted, and this case is dismissed for lack of jurisdiction.