Opinion
699-22S
05-16-2023
TOBIAS D. WALKER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 23, 2022, petitioner Tobias D. Walker filed the petition to commence this case, indicating therein that petitioner seeks review of notices of deficiency, notices of determination concerning collection action, and notices of final determination for disallowance of interest abatement claim (or failure of IRS to make final determination within 180 days after claim for abatement) with respect to petitioner's 2016 and 2020 tax years.
On July 29, 2022, respondent (the Commissioner) filed a Motion to Dismiss for Lack of Jurisdiction as to Notice of Deficiency for Tax Year 2016, Notice of Determination Concerning Collection Action, and Notice of Determination for Disallowance of Interest Abatement Claim. On February 16, 2023, respondent filed a First Supplement to Motion to Dismiss for Lack of Jurisdiction as to Notice of Deficiency for Tax Year 2016, Notice of Determination Concerning Collection Action, and Notice of Determination for Disallowance of Interest Abatement Claim. In his motion, respondent asserts that (1) as to a notice of deficiency issued for petitioner's 2016 tax year, the petition was not filed within the time prescribed in the Internal Revenue Code; (2) respondent has not issued any notice of determination concerning collection action or notice of final determination for disallowance of interest abatement claim with respect to petitioner's 2016 or 2020 tax years sufficient to confer jurisdiction on this Court; and (3) the petition in this case is timely with respect to a notice of deficiency issued for petitioner's 2020 tax year. The record establishes that, as to the notice of deficiency issued for petitioner's 2016 tax year the petition was not timely filed. In addition, other than the notice of deficiency issued for his 2020 tax year, petitioner has not demonstrated that respondent has made any other determination as to petitioner's 2016 and 2020 tax years that would permit petitioner to invoke the jurisdiction of this Court.
Although the court provided petitioner an opportunity to file an objection, if any, to respondent's motion, petitioner has not done so.
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 tax year 2016 and to a notice of determination concerning collection action and notice of final determination for disallowance of interest abatement claim for petitioner's 2020 tax year is dismissed and deemed stricken from the Court's record. Petitioner is advised that so much of this case relating to the notice of deficiency issued for his 2020 tax year remains pending before the Court.