Opinion
19703-23S 11879-24S
07-24-2024
FREDDIE VALDEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Adam B. Landy Special Trial Judge
On December 12, 2023, Mr. Valdez filed the Petition to commence the case at Docket No. 19703-23S. Therein, Mr. Valdez seeks review of a notice of deficiency issued to him for the taxable year 2020. However, no Notice of Deficiency, nor any other determination that would permit petitioner to invoke the jurisdiction of this Court, is attached to that Petition. On February 21, 2024, the Commissioner filed an Answer attaching a copy of the notice of deficiency dated December 15, 2023, which is subsequent to the filing of the Petition in this case.
On July 19, 2024, the Court held a conference call to discuss the jurisdictional matter. The parties agree that the record at Docket No. 19703-23S shows that the Notice of Deficiency upon which this case is based was issued after the Petition in that case was filed. In view of the foregoing, we will dismiss the case at Docket No. 19703-23S for lack of jurisdiction and direct the Clerk of Court as set forth below.
Accordingly, it is
ORDERED that, sua sponte, the case at Docket No. 19703-23S is dismissed for lack of jurisdiction. It is further
ORDERED that the Clerk of Court shall copy Mr. Valdez's Ratification of Petition, filed January 10, 2024, at Docket No. 19703-23S and shall file it as a petition to commence a separate case at Docket No. 11879-24S. All future communication concerning the Notice of Deficiency issued for Mr. Valdez's taxable year 2020 shall be directed to Docket No. 11879-24S. It is further
ORDERED that the Clerk of Court shall transfer and file the following documents from Docket No. 19703-23S to the separate case at Docket No. 11879-24S:
1. The Commissioner's Answer, filed February 21, 2024, at Doc. 8;
2. Mr. Valdez's Motion to Proceed Remotely, filed May 7, 2024, at Doc. 11;
3. The Court's Order served May 8, 2024, at Doc. 12;
4. The Commissioner's Status Report, filed July 15, 2024, at Doc. 13; and
5. The Court's Order served July 22, 2024, at Doc. 14.
ORDERED that the Petition at Docket No. 11879-24S is hereby deemed to have been ratified and affirmed by Mr. Valdez. It is further
ORDERED that the Clerk of the Court shall waive the $60.00 filing fee for the case at Docket No. 11879-24S. It is further
ORDERED that Los Angeles, California is designated as the place of trial for the case at Docket No. 11879-24S. It is further
ORDERED that, in accordance with Mr. Valdez's previous election in the case at Docket No. 19703-23S, the Clerk of the Court shall process the case at Docket No. 11879-24S to trial or other disposition as a small tax case. It is further
ORDERED that, on or before August 30, 2024, the parties shall file a proposed stipulated decision or a status report (preferably a joint report), in Docket No. 11879-24S, to inform the Court of the then-present status of this case.