Opinion
32784-21L
01-26-2023
DIANNE M. YORK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND DECISION
James S. Halpern, Judge.
This matter is before us on a petition to address a Notice of Determination concerning a collection action (Notice of Determination). See Internal Revenue Code § 6330(d)(1). Respondent has moved to dismiss on the grounds of mootness (motion). Petitioner objects. We will grant the motion.
On or about May 20, 2019, respondent issued to petitioner a Notice of Intent to Seize Assets and Notice of Right to a Hearing (6330) for tax period 2011 with an assessed balance of $693.74 (plus failure to pay additional tax in the amount of $42.60 and additional interest in the amount of $101.52). On June 19, 2019, respondent received from petitioner a Form 12153, Request for a Collection Due Process or Equivalent Hearing (CDP Request). On September 16, 2021, respondent issued the Notice of Determination, in which he determined to proceed with collection of petitioner's 2011 unpaid tax by levy. Petitioner timely petitioned this Court for review of the Notice of Determination. Following the Petition, respondent undertook a further examination of petitioner's 2011 tax liability and abated the $693.74 (plus addition to tax and interest) due from petitioner for tax year 2011. In support of the motion, respondent argues that, because he abated the liability that was the subject of the Notice of Determination ($693.74), the proposed levy is no longer necessary. He argues that, as there is no remaining case or controversy to sustain this Court's jurisdiction, this action is no longer justiciable. See Greene-Thapedi v. Commissioner, 126 T.C. 1 (2006). Accordingly, he continues, this case is moot and should be dismissed. Petitioner objects on the grounds that respondent should reimburse her for refunds that are due, apparently in the amount of $99 for 2018 and maybe $6,800 for 2009, $2,500 for 2010, and $2,000 for 2011.
Respondent is correct that section 6330 does not give this Court jurisdiction to determine an overpayment or to order a refund of taxes paid. See id. at 11. On the premises stated, it is
ORDERED that the motion is granted and this case is dismissed as moot.