Opinion
6709-19L
04-28-2023
ROBERT L. STEPHENSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
David Gustafson Judge
In response to our order (Doc. 49), the Commissioner filed a status report (Doc. 50), which alleges that petitioner Robert L. Stephenson filed a bankruptcy case (the second of three that he has filed) in the U.S. Bankruptcy Court for the District of Maryland on September 24, 2018, in case No. 18-22619. That case was dismissed on September 9, 2020. The Commissioner explains that the "automatic stay" provision of 11 U.S.C. sec. 362 was in effect during the two-year pendency of that case--i.e., from the period September 2018 through September 2020. However, it was during that period (i.e., on March 26, 2019) that the IRS Office of Appeals purported to issue the notice of determination that is the basis for this case, and it was likewise during that period (i.e., on April 24, 2019) that Mr. Stephenson purported to file his petition commencing this case. The Commissioner explains that, because these acts were undertaken in violation of the automatic stay, they were without legal effect, and we lack jurisdiction to adjudicate this case. See Smith v. Commissioner, 124 T.C. 36 (2005). It would therefore seem that, since no valid notice of determination has been issued to conclude the agency-level CDP case, that CDP case technically remains pending before IRS Appeals. However, the Commissioner did not file a motion to dismiss this case. So that the asserted jurisdictional issue can be placed before us, and so that Mr. Stephenson can have an occasion to state his position, it is
ORDERED that this case is continued and is stricken from the calendar of the Court's upcoming D.C. trial session beginning May 8, 2023. The case will not be called at that session, and the parties do not need to appear. However, the judge signing this order retains jurisdiction over this case. It is further
ORDERED that, no later than May 19, 2023, the Commissioner shall file a motion to dismiss for lack of jurisdiction, or another appropriate filing. It is further
ORDERED that, no later than June 2, 2023, Mr. Stephenson shall file a response to the Commissioner's filing. It is further
ORDERED that, no later than June 16, 2023, the Commissioner shall file a reply to Mr. Stephenson's response (or, if Mr. Stephenson has filed no response, then the Commissioner shall file a status report so stating).