Opinion
28278-21S
09-29-2022
Christopher L. Ward, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Richard T. Morrison Judge
We hold in abeyance respondent's September 14, 2022 motion to dismiss for lack of jurisdiction.
On July 22, 2021, respondent claims, that he mailed a notice of deficiency to petitioner regarding tax year 2018. According to the copy of the notice of deficiency supplied by respondent, the date of the notice was July 26, 2021 (which was after the alleged mailing date). The notice stated that the last day for filing a petition was October 25, 2021.
On October 26, 2021, petitioner electronically filed his petition in this case. The petition seeks a redetermination of deficiencies for 2018 and 2019. No notices of deficiency were attached to the petition.
On November 15, 2021, respondent mailed a notice of deficiency to petitioner regarding tax year 2019. The notice stated that the last day for filing a petition was February 14, 2022.
On September 14, 2022, respondent filed a motion to dismiss for lack of jurisdiction as to 2018 on the ground that the petition as to tax year 2018 was not timely filed.
Pending before the Court in Hallmark Research Collective v. Commissioner (Docket No. 21284-21) (Hallmark) is a motion asking the Court to vacate its previous order granting dismissal of Hallmark's deficiency case for lack of jurisdiction. The Hallmark motion to vacate asks the Court to address whether I.R.C. § 6213(a)'s 90-day limit for filing a petition in this Court (after the issuance of a notice of deficiency) is jurisdictional or may be equitably tolled in light of the recent United States Supreme Court decision Boechler, P.C. v. Commissioner, 142 U.S. 1493 (2022).
Before taking further action in this case, we will await the ruling of this Court on the Hallmark motion to vacate.
Accordingly, it is
ORDERED that respondent's September 14, 2022 motion to dismiss for lack of jurisdiction as to tax year 2018 is held in abeyance until our Court rules on [Hallmark's] Motion to Vacate Order of Dismissal for Lack of Jurisdiction filed May 2, 2022, in Docket No. 21284-21. It is further
ORDERED that this case is stricken for trial from the Court's October 31, 2022 Trial Session in Jacksonville, Florida and jurisdiction of this case is retained by the Undersigned.