Opinion
21947-22
02-01-2023
ROBERT E. MAGUIRE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On October 13, 2022, petitioner filed the petition in this case seeking review of a purported notice of final determination for disallowance of interest abatement claim for tax year 2019. No notice of determination was attached to the petition, nor did petitioner include any other document indicating that he made a request for interest abatement related to the 2019 tax year.
On November 7, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of determination was issued to petitioner for tax year 2019, nor has respondent made any other determination with respect to tax year 2019 that would confer jurisdiction on the 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(a), Tax Court Rules of Practices 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).
In a case seeking review of a determination under I.R.C. section 6320 or 6330, the jurisdiction of the Court depends, in part, upon the issuance of a valid notice of determination by the IRS Office of Appeals under section 6320 or 6330. Secs. 6320(c), 6330(d)(1); Rule 330(b), Tax Court Rules of Practice and Procedure; Offiler v. Commissioner, 114 T.C. 492, 498 (2000). A condition precedent to the issuance of a notice of determination is the requirement that a taxpayer have requested a hearing before the IRS Office of Appeals within the 30-day period specified in section 6320(a) or 6330(a), and calculated with reference to an underlying Notice of Federal Tax Lien Filing and Your Right to a Hearing Under IRC 6320 or Final Notice - Notice of Intent to Levy and Notice of Your Right to a Hearing.
Other types of IRS notices which may form the basis for a petition to the Tax Court, likewise under statutory prescribed parameters, include a Notice of Final Determination Concerning Your Request for Relief From Joint and Several Liability, a Notice of Final Determination Not To Abate Interest, a Notice of Determination of Worker Classification, a Notice of Certification of Your Seriously Delinquent Federal Tax Debt to the State Department, and a Notice of Final Determination Concerning Whistleblower Action. No pertinent claims involving I.R.C. sections 6015, 6404(h), 7436, 7345, or 7623, respectively, have been implicated here.
On November 9, 2022, petitioner filed a Notice of Objection to Motion to Dismiss for Lack of Jurisdiction and a Memorandum in Support of Notice of Objection to Motion to Dismiss for Lack of Jurisdiction. In his filings on November 9, 2022, petitioner did not reference or attach any notices or other documents that might support an exercise of jurisdiction. Instead, petitioner argues the merits of his case.
Petitioner has not provided a copy of a notice of deficiency or notice of determination that would confer jurisdiction on this Court. Because no notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court has been sent to petitioner, this case must be dismissed for lack of jurisdiction.
On January 27, 2023, petitioner filed an Application to Take Deposition of Steve Johnson.
Upon due consideration, it is
ORDERED that petitioner's Application to Take Deposition of Steve Johnson is denied as moot. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction.