Opinion
33664-21S
10-04-2022
LAVONNE K. ROBINSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Christian N. Weiler, Judge.
This case was called for trial on September 19, 2022, in St. Louis, Missouri. There was no appearance by or on behalf of petitioner. Jeffrey McCray appeared on behalf of respondent.
On September 14, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that there is no deficiency in income tax due from petitioner for tax year 2018 as defined by section 6211 and thus the Notice of Deficiency (NOD) was not authorized by section 6212. Consequently, respondent argues that there is no basis for a petition to this Court pursuant to section 6213(a).
Unless otherwise indicated, all statutory references are to the Internal Revenue Code, Title 26 U.S.C., in effect at all relevant times and all Rule references are to the Tax Court Rules of Practice and Procedure.
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 deficiency case, this Court's jurisdiction depends on the issuance of a valid NOD and the filing of a timely petition. See Rule 13(a), (c); I.R.C. §§ 6212 and 6213; Gustafson v. Commissioner, 97 T.C. 85, 89 (1991). Where a NOD is issued after the deficiency determined therein has been paid, the notice is invalid. See Estate of Crawford v. Commissioner, 46 T.C. 262, 266 (1966). Therefore, if respondent did not issue a valid NOD in a case pending before this Court, that case must be dismissed for lack of jurisdiction. See Monge v. Commissioner, 93 T.C. 22, 27 (1989).
On October 13, 2020, respondent issued petitioner an automated 30-day letter, which proposed an adjustment to petitioner's income tax liability for taxable year 2018. In response to the 30-day letter, petitioner made a payment to respondent in the amount of $2,544.00, which was received on October 26, 2020. Respondent issued the NOD on September 13, 2021. The NOD was issued without consideration of petitioner's $2,544.00 payment.
Since petitioner's payment of $2,554.00 was made more than 11 months prior to respondent issuing the NOD and exceeded the proposed deficiency of $1,467.00 for the 2018 tax year, the NOD in this case is invalid and this Court therefore lacks jurisdiction. See Rule 13(a); Estate of Crawford v. Commissioner, 46 T.C. at 266.
In consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed September 14, 2022, is granted and this case is dismissed for lack of jurisdiction.