Opinion
1627-23
06-17-2024
HUBERT MITCHELL ZACHARY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Petitioner filed the Petition in this case on February 17, 2023, seeking review of a notice of deficiency, notice of determination concerning collection action, and a notice of certification of your seriously delinquent federal tax debt to the department of state for tax years 2013, 2014, 2015, and 2018. On April 21, 2023, respondent filed the Answer and attached thereto a Decision Letter on Equivalent Hearing Under Internal Revenue Code Sections 6320 and/or 6330, dated January 18, 2023, relating to trust fund recovery penalties for the periods ending December 31, 2012, March 31, 2013, June 30, 2013, September 30, 2013, December 31, 2013, June 30, 2014, September 30, 2014, December 31, 2014, March 31, 2015, June 30, 2015, September 30, 2015, December 31, 2015, December 31, 2018, and income tax liability for tax year 2016.
On March 22, 2024, respondent filed a Motion to Dismiss on Ground of Mootness, seeking to dismiss this case as to the notice of certification as an individual owing a seriously delinquent tax debt on the ground that respondent has notified the Secretary of State that petitioner's certification as an individual owing seriously delinquent tax debt has been reversed. On May 21, 2024, respondent filed a supplement to this motion, seeking to dismiss this case as to the trust fund recovery penalties for the periods ending December 31, 2014, March 31, 2015, June 30, 2015, September 30, 2015, and December 31, 2015, on the ground that no balance remains due for those periods. Respondent states in the motion, as supplemented, that petitioner does not object to the granting of the motion, as supplemented.
On April 18, 2024, respondent filed a Report. In the Report, respondent states that he plans to file a motion for remand so that Appeals can consider whether equitable tolling of the collection due process hearing request period is warranted.
On May 21, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Income Tax Liabilities for Tax Years 2013, 2014, 2015, and 2018 / Trust Fund Recovery Penalty Liabilities - 1st Q 2014, 1st Q 2018, 2nd Q 2018, 3rd Q 2018 on the ground that no notice of deficiency or notice of determination concerning collection action has been issued to petitioner for those periods that would confer jurisdiction on this Court. Respondent states in the motion that petitioner does not object to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced Motion to Dismiss for Lack of Jurisdiction is granted in that so much of this case as relates to the income tax liabilities for tax years 2013, 2014, 2015, and 2018 and trust fund recovery penalty liabilities for tax periods ending March 31, 2014, March 31, 2018, June 30, 2018, and September 30, 2018, are dismissed for lack of jurisdiction. It is further
ORDERED that, on or before July 9, 2024, respondent shall either file a Motion to Remand or a further status report.
Petitioner is reminded that so much of this case as relates to a notice of certification of your seriously delinquent federal tax debt to the Department of State and the above-mentioned Decision Letter on Equivalent Hearing dated January 18, 2023, remain pending before the Court. The Court will hold the above-mentioned Motion to Dismiss on Ground of Mootness, as supplemented, in abeyance pending a determination whether equitable tolling of the collection due process hearing request period is warranted.