Opinion
16059-22
08-04-2023
SAMMIE LEE THOMPSON & JENETTA K. THOMPSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy, Special Trial Judge
This case is calendared for trial at the Court's Los Angeles, California, trial session scheduled to commence on October 16, 2023.
Pending before the Court is the Commissioner's Motion to Dismiss for Lack of Jurisdiction, filed June 14, 2023. The Commissioner's motion asks this Court to dismiss this case as to tax year 2018 for lack of jurisdiction on the ground that the petition was filed 463 days after the Notice was sent to the Thompsons, which is not within the jurisdictional period prescribed by section 6213(a). Also, the Commissioner states that this case should be dismissed as to tax year 2021 because the IRS has not made any determination with respect to the Thompsons' 2021 tax year that would confer jurisdiction on this Court. The Thompsons filed an Objection to the Motion to Dismiss for Lack of Jurisdiction on June 30, 2023.
Unless otherwise indicated, statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times.
On July 11, 2023, the Thompsons filed a Motion for Document Subpoena Hearing seeking historical documents from the California Department of Corrections related to IRS examination of their income tax returns for taxable years 2013 through 2022. Because they have been subjected to multiple examinations, the Thompsons believe their civil rights have been violated, and they desire the subpoenaed records to further arguments before this Court. The Commissioner filed a Response to the Motion for Document Subpoena Hearing on July 28, 2023.
This case was called for hearing on August 2, 2023, during the Court's August 2, 2023, Washington, District of Columbia, special hearing session. Sammie Lee Thompson did not appear at the hearing. Jenetta K. Thompson and counsel for the Commissioner appeared and were heard.
Upon due consideration of the Commissioner's motion, the Thompsons' motion and objection to the Commissioner's motion, and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that the Commissioner's Motion to Dismiss for Lack of Jurisdiction filed June 14, 2023, is held in abeyance. It is further
ORDERED that, on or before August 16, 2023, the Thompsons shall provide any documents or other evidence showing the Commissioner did not mail the notice of deficiency dated March 29, 2021, related to tax year 2018 on or around March 25, 2021, and the Thompsons shall provide a copy of the notice of deficiency or notice of determination for tax year 2021. It is further
ORDERED that, on or before August 16, 2023, the Commissioner shall file a supplement to his motion addressing the implications, if any, of the Robert T. Stafford Disaster Relief and Emergency Assistance Act, Public Law 100-707, on whether Thompsons' petition may be treated as timely. It is further
ORDERED that the Thompsons' Motion for Document Subpoena Hearing, filed July 11, 2023, is denied.