Opinion
7299-24S 14760-24
09-12-2024
SYLVIA VALL, ET AL Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On May 6, 2024, petitioner filed the petition at Docket No. 7299-24S, seeking review of a notice of determination concerning collection action and a notice of final determination for disallowance of interest abatement claim (or failure of IRS to make final determination within 180 days after claim for abatement) for her "2015 to 2019" tax years. On July 17, 2024, the Court entered at Docket No. 7299-24S an Order of Dismissal for Lack of Jurisdiction on the grounds that (1) as to tax years 2015, 2017, 2018, and 2019, respondent issued no notice of deficiency, nor made any other determination, sufficient to confer jurisdiction on this Court; (2) as to tax year 2016, other than a notice of deficiency, respondent made no determination sufficient to confer jurisdiction on this Court; and (3) as to the notice of deficiency issued to petitioner for her 2016 tax year, the Petition was not filed within the time prescribed in the Internal Revenue Code.
On September 4, 2024, petitioner submitted another Petition, accompanied by an Application for Waiver of Filing Fee. In that Petition, petitioner indicates she seeks review of a notice of deficiency, a notice of determination concerning collection action, and a notice of final determination for disallowance of interest abatement claim (or failure of IRS to make final determination within 180 days after claim for abatement) issued for her 2015 and 2016 tax years. That Petition was lodged by the Court, not filed, as a First Amended Petition in the case at Docket No. 7299-24S. Upon further review of that First Amended Petition, however, it appears that petitioner intended to commence a separate case.
Upon due consideration of the foregoing, it is
ORDERED that the Clerk of the Court shall copy the First Amended Petition, lodged September 4, 2024, at Docket No. 7299-24S and file it as of that same date as a Petition to commence a separate case at Docket No. 14760-24. It is further
ORDERED that the caption of the case at Docket No 14760-24 shall be "Sylvia Vall, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that the Clerk of the Court shall copy the Application for Waiver of Filing Fee, lodged September 4, 2024, at Docket No. 7299-24S, and file it as of that same date in the case at Docket No. 14760-24. It is further
ORDERED that petitioner's Application for Waiver of Filing Fee, filed September 4, 2024, at Docket No. 14760-24 is granted. It is further
ORDERED that Columbia, South Carolina is designated as the place of trial in the case at Docket No. 14760-24. It is further
ORDERED that, on or before November 12, 2024, respondent shall file an Answer or move with respect to the Petition at Docket No. 14760-24.