Opinion
15966-22
09-20-2022
SUSAN MARIE WILSON & KRIS WILSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On August 19, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Kris Wilson and To Change Caption seeking to dismiss so much of this case relating to Mr. Wilson on the ground that no notice of deficiency for taxable year 2018 was issued to Mr. Wilson, nor was any other notice of determination issued to Mr. Wilson for taxable year 2018 that would confer jurisdiction on this Court as to Mr. Wilson. In support of his motion, based on a diligent search of respondent's records, respondent states he has determined that no notice of deficiency or other notice of determination was issued to petitioner Kris Wilson for taxable year 2018 that would confer jurisdiction upon this Court as to Mr. Wilson. On September 15, 2022, petitioners filed their Objection to respondent's motion to dismiss as to Mr. Wilson.
On July 5, 2022, the petition in this case was filed. Petitioners seek redetermination of a purported notice of deficiency dated March 28, 2022, allegedly issued to petitioners for their taxable year 2018. No notice of deficiency for taxable year 2018 issued to both petitioners or to Mr. Wilson was attached to the petition. Rather, petitioners attached to that petition the notice of deficiency dated March 28, 2022, that was issued solely to Susan Marie Wilson for her taxable year 2018.
This Court is a court of limited jurisdiction. It may therefore exercise jurisdiction only to the extent expressly provided by statute. Breman v. Commissioner, 66 T.C. 61, 66 (1976). In a deficiency case, the jurisdiction of the Court depends on (1) the issuance by the Commissioner of a notice of deficiency, and (2) the filing of a petition within 90 days (or 150 days if the notice is addressed to a person outside the United States) after the notice of deficiency is mailed (not counting Saturday, Sunday, or a legal holiday in the District of Columbia as the last day). Rule 13(a) and (c), Tax Court Rules of Practice and Procedure; 81 T.C. 65, 67 (1983; Mulvania v. Commissioner, Brown v. Commissioner, 78 T.C. 215, 220 (1982). The notice of deficiency has been described as "the taxpayer's ticket to the Tax Court" because without it, there can be no prepayment judicial review by this Court of the deficiency determined by the Commissioner. Mulvania v. Commissioner, 81 T.C. at 67.
In their Objection petitioners essentially do not dispute the jurisdictional allegations set forth in respondent's motion to dismiss as to Mr. Wilson. Rather, petitioners, among other things, essentially assert that they are entitled to have their asserted tax liability for 2018 determined on a joint return basis, even though no notice of deficiency was issued to Mr. Wilson for that year. See, for e.g., Dugan v. Commissioner, T.C. Memo. 1996-155. However, even assuming arguendo that Mrs. Wilson's claim to joint return status is ultimately upheld by the Court in this case, I.R.C. section 6212(b)(2) does not prohibit respondent from sending a separate notice of deficiency to only one spouse in a joint return situation. See Dolan v. Commissioner, 44 T.C. 420 (1965); Smith v. Commissioner, T.C. Memo. 1989-160.
The record in this case establishes that no notice of deficiency was issued to Mr. Wilson for his taxable year 2018 A notice of deficiency was issued only to Mrs. Wilson for her taxable year 2018. Accordingly, this Court lacks jurisdiction in this case to redetermine a deficiency as to petitioner Kris Wilson for his taxable year 2018. Rule 13(a), Tax Court Rules of Practice and Procedure; Mulvania v. Commissioner, 81 T.C. at 67; Brown v. Commissioner, 78 T.C. at 220.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted in that so much of this case relating to petitioner Kris Wilson is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to read: "Susan Marie Wilson, Petitioner v. Commissioner of Internal Revenue, Respondent".