Opinion
13281-23L
09-17-2024
CRAIG WALCOTT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Judge
This case was called from the calendar at the Court's June 10, 2024, trial session in Anchorage, Alaska. Respondent appeared and was heard. Petitioner was excused from appearing. The Court directed respondent to file a supplement to the Motion to Dismiss for Lack of Jurisdiction as to Tax Years 2005, 2006, 2007, 2010, 2011, 2012, 2013, and 2014, as They Relate to The Notice of Intent to Levy Under Section 6330 Issued on July 15, 2022, filed March 15, 2024. The Court directed respondent to address whether it would have jurisdiction to review the decision letter issued to petitioner sustaining a Notice of Intent to Levy (levy notice) relating to restitution-based assessments for 2005 through 2007 and 2010 through 2014, and income tax liabilities for 2012 and 2014, if his collection due process (CDP) hearing request was timely in accordance with the Court's opinion in Organic Cannabis Found., LLC v. Commissioner, No. 381-22L, 161 T.C. (Sept. 27, 2023).
On June 13, 2024, the Court filed respondent's First Supplement to Motion to Dismiss for Lack of Jurisdiction as to Tax Years 2005, 2006, 2007, 2010, 2011, 2012, 2013, And 2014, as They Relate to The Notice of Intent to Levy Under Section 6330 Issued on July 15, 2022. By Order dated June 18, 2024, the Court ordered petitioner to file written notice setting forth any objections to respondent's Motion as supplemented. On September 9, 2024, the Court filed petitioner's Response that was nonresponsive to respondent's above-referenced Motion as supplemented and the Court's Order.
The Tax Court is a court of limited jurisdiction and may exercise jurisdiction only to the extent authorized by Congress. See Naftel v. Commissioner, 85 T.C. 527, 529 (1985). In lien/levy cases, our jurisdiction is contingent on (1) the issuance of a valid notice of determination and (2) a timely petition for review. Goza v. Commissioner, 114 T.C. 176, 182 (2000). A decision letter does not provide a basis for taxpayers to invoke this Court's jurisdiction. See Moorhous v. Commissioner, 116 T.C. 263, 270 (2001); see also Orum v. Commissioner, 123 T.C. 1, 11 (2004).
This Court has held that the 30-day period to file a request for a CDP hearing is subject to equitable tolling. Organic Cannabis, 161 T.C., slip op. at 30-31. Thus, if the Court determines that a taxpayer's request for a CDP hearing was timely pursuant to the principles of equitable tolling, a decision letter may be treated as the equivalent of a notice of determination. See id.; see also Craig v. Commissioner, 119 T.C. 252, 253, 259 (2002). While petitioner has filed various documents with this Court, none of those filings set forth sufficient facts to establish that equitable tolling applies to his untimely CDP hearing request. Accordingly, the decision letter may not be treated as the equivalent of a notice of determination.
Upon due consideration of the foregoing, it is
ORDERED that respondent's above-referenced Motion, as supplemented, is granted in that so much of this case relating to the levy notice is dismissed for lack of jurisdiction and is deemed stricken from the Court's record. Petitioner is advised that so much of this case relating to the notice of determination issued to petitioner sustaining a Notice of Federal Tax Lien Filing for his 2012 income tax liabilities remains pending before the Court.