Opinion
11090-20S
01-06-2022
Lara M. Young & Thompson S. Young, Jr Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
MAURICE B. FOLEY CHIEF JUDGE
On January 15, 2021, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Thompson S. Young, Jr., and To Change Caption, on the ground that no statutory notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code (I.R.C.) to form the basis for a petition to this Court, had been sent to petitioner Thompson S. Young, Jr., with respect to the taxable year 2017, nor had respondent made any other determination with respect to Thompson S. Young, Jr.'s, tax year 2017 that would confer jurisdiction on this Court.
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 case seeking the redetermination of a deficiency, the jurisdiction of the Court depends, in part, on the issuance by the Commissioner of a valid notice of deficiency to the taxpayer. Rule 13(c), Tax Court Rules of Practice and Procedure; Frieling v. Commissioner, 81 T.C. 42, 46 (1983). 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. 65, 67 (1983).
Petitioners were served with a copy of respondent's motion to dismiss and, on February 22, 2021, filed an objection. In that submission, petitioners did not deny the jurisdictional allegations set forth in respondent's motion and in fact conceded the nonexistence of any notice of deficiency or other determination issued to Thompson S. Young, Jr., stating as follows: "Petitioners acknowledge that the tax deficiency notice at issue in this case is addressed to Lara M. Young, and that Thompson S. Young, Jr. has not received a deficiency notice in his name." Rather, the objection centered on an overarching desire to proceed on the basis of joint filing status and to have the taxes computed on a joint basis. To buttress petitioners' position, the objection referenced circumstances such as having been married at all relevant times, having filed joint returns, and having a credit balance with the U.S. Treasury on an account held in both of their names. Conversely, the record would seem to reflect that because petitioners had initially failed to file timely a 2017 tax return, the notices of deficiency dated February 18, 2020, had been based solely on analysis of Lara M. Young's gross income, without taking into account, inter alia, joint marital status and various expenses and deductions.
Unfortunately, while the Court may be sympathetic to petitioners' situation, suffice it to say that none of petitioners= apparent positions or contentions can provide a basis in these circumstances to allow Thompson S. Young, Jr., to remain a litigant in this case. Jurisdiction strictly pursuant to the governing statutes is fundamental in this Court of law. It is only the existence of a notice issued to a taxpayer, not his or her status as married to or filing joint returns with another taxpayer, that permits participation as a named party in a Tax Court proceeding. Whether this case might eventually be settled between the parties in a manner largely consistent with joint filing status remains an open question but does not alter the fact that no notice was issued to Thompson S. Young, Jr., to serve as his "ticket to the Tax Court".
Accordingly, the record in this case fails to establish that a notice of deficiency or any other notice sufficient to confer jurisdiction on this Court was sent to Thompson S. Young, Jr., with respect to the taxable year 2017. This case must therefore be dismissed for lack of jurisdiction as to Thompson S. Young, Jr.
The premises considered, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction as to Thompson S. Young, Jr., and To Change Caption is granted, and this case is dismissed for lack of jurisdiction as to Thompson S. Young, Jr. It is further
ORDERED that the caption of this case is amended to read "Lara M. Young, Petitioner v. Commissioner of Internal Revenue, Respondent".