Opinion
13425-24
09-06-2024
ROBERT JACKSON BENNETT & JUDYANN BENNETT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On August 18, 2024, petitioners filed the Petition to commence this case. Petitioners indicate therein that with respect to their 2023 tax year they seek review of a notice of deficiency, dated June 17, 2024, and a notice of determination concerning collection action, dated August 12, 2024. Petitioners attached to the Petition a copy of a Notice CP 503, dated August 12, 2024, informing them of a past due balance for their 2023 tax year and stating that the balance must be paid immediately.
On September 3, 2024, petitioners filed a Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected. Among other things, attached to that Motion is a Notice CP 11, dated June 17, 2024, informing petitioners that the IRS found errors on their 2023 income tax return and their return was changed to correct those errors. Based on its date of issue, presumably the Notice CP 11 is the "notice of deficiency" referenced in the Petition.
A Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected may only be granted in a case where this Court has jurisdiction. Neither a Notice CP 11 nor a Notice CP 503 is a notice that is sufficient to confer jurisdiction on this Court under Internal Revenue Code sections 6213, 6320, or 6330. At this juncture, therefore, because it is not yet clear whether the Court has jurisdiction in this case, petitioners' Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected appears premature.
Upon due consideration of the foregoing, it is
ORDERED that petitioners' above-referenced Motion to Restrain Assessment or Collection or to Order Refund of Amount Collected is denied, without prejudice. Petitioners are advised that respondent's Answer to their Petition will be filed in due course.