Opinion
25628-21L
08-24-2023
RENEE T. STUART, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
Petitioner Renee Stuart filed a petition in this Court [Doc. 1] challenging a notice of determination that concluded that "[t]he proposed levy is not sustained" because the "liability . . . was full[y] paid by means of a refund offset and levy action is no longer applicable." [Doc. 12 at 9.] Pending before the Court is the Commissioner's motion to dismiss the case on grounds of mootness. [Doc. 27.] The Commissioner argues that the Court does not possess jurisdiction over this case because Ms. Stuart's underlying 2013 liability had been fully satisfied by the IRS's application of her 2017 and 2018 refunds as offsets. [Id. at 6-7, 12.] Ms. Stuart has signaled her intention to file a motion for reasonable litigation or administrative costs under Rule 231. [Doc. 29 at 5, 8-9.]
Unless otherwise indicated, statutory references are to the Internal Revenue Code (Code), Title 26 U.S.C. (I.R.C.), in effect at all relevant times and all Rule references are to the Tax Court Rules of Practice and Procedure. "Doc." references are to the documents compiled by the Clerk of this Court, using the .pdf pagination.
With some skepticism, we will allow Ms. Stuart two weeks to do so. According to the Commissioner, the offsets were applied to satisfy Ms. Stuart's outstanding liability before the IRS issued the pertinent notice of intent to levy. [Doc. 27 at 11- 12.] Despite being informed of the satisfaction of the underlying liability by the assigned settlement officer in the Independent Office of Appeals, Ms. Stuart nonetheless pursued administrative proceedings in that venue and petitioned this Court. [Id. at 35-36.]
Ms. Stuart has two weeks to file her motion explaining why she is entitled to costs in these circumstances. If Ms. Stuart does not file a motion within that time frame, we shall dismiss this case as moot consistent with Greene-Thapedi v. Commissioner, 126 T.C. 1, 7 (2006).
It is therefore
ORDERED that no later than September 7, 2023, Ms. Stuart may file a motion for reasonable litigation or administrative costs in accordance with Rule 231.