Opinion
11768-20S
03-07-2022
OPHELIA DELOIS WESBY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Adam B. Landy Special Trial Judge
This case is currently calendared for trial at the session of the Court commencing on April 11, 2022, at Detroit, Michigan. On September 21, 2020, petitioner filed a petition to commence this case, seeking review of a notice of deficiency (notice) issued for her 2018 tax year. In the petition, petitioner listed 2012, 2015, and 2016 as the tax years listed on the notice. On November 19, 2020, respondent filed an Answer denying petitioner's assertion that the notice was issued for tax years 2012, 2015, and 2016. However, respondent alleged that the deficiency listed in the notice, attached to the petition, for 2018 was properly in dispute.
On January 14, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction and To Strike as to the Taxable Years 2012, 2015, and 2016, on the ground that no statutory notice of deficiency, as authorized by section 6212(a) and required by section 6213(a), was sent to petitioner with respect to tax years 2012, 2015, and 2016, nor has respondent made any other determination with respect to tax years 2012, 2015, and 2016 that would confer jurisdiction on this Court in this case. Respondent asserts that after a diligent search of his records, there is no record, information, or other evidence indicating that a notice of deficiency was mailed to petitioner with respect to tax years 2012, 2015, and 2016. In the motion, respondent states that petitioner may object to the motion.
Section references are to the Internal Revenue Code of 1986, as amended.
Petitioner filed an objection to respondent's motion on February 14, 2022. The Court held a conference call with the parties on March 2, 2022. During this call, petitioner stated that she seeks review of the notice properly attached to the timely filed petition for tax year 2018.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed January 14, 2022, is granted. This case is dismissed for lack of jurisdiction as to taxable years 2012, 2015 and 2016 and all references to taxable years 2012, 2015 and 2016 are deemed stricken. It is further
ORDERED that, on or before March 21, 2022, petitioner shall file a proper amended petition to assert that taxable year 2018 is at issue. Forms are available on the Court's website by clicking on "eFiling & Case Maintenance," then by clicking on "Case Related Forms." It is further
ORDERED that respondent shall file an answer to the amended petition, if filed by petitioner, as soon as practicably possible but no later than seven (7) calendar days after service of the amended petition by the Court.
The parties are reminded that the Standing Pretrial Order, served December 27, 2021, remains in effect absent an appropriate motion.