Background
Leslie Siebert Terner filed a petition with the United States Tax Court in August two thousand twenty-three to dispute three alleged actions by the Internal Revenue Service. The dispute involved a Notice of Deficiency, a Notice of Determination Concerning Collection Action, and a Notice of Determination Concerning Relief From Joint and Several Liability under Section sixty thousand one hundred fifteen of the Internal Revenue Code. The Tax Court determined it lacked jurisdiction because the Appellant failed to append any IRS notice of deficiency or notice of determination to her petition.
The court’s reasoning
The jurisdiction of the Tax Court is a question of law reviewed de novo. As an Article One court, it possesses only the jurisdiction conferred by Congress. Federal law grants the Commissioner authority to issue a Notice of Deficiency under Section sixty-two hundred twelve of Title twenty-six of the United States Code. Section sixty-two hundred thirteen of that same title grants the recipient ninety days to file a petition for redetermination. Similarly, Sections sixty-three hundred twenty and sixty-three hundred thirty allow the IRS to place liens or levies, requiring prior notice to the taxpayer, who then has thirty days to petition for review. The record contained no evidence that the IRS delivered any such notice to the Appellant. Because the Tax Court can only hear a petition after the issuance of one of these notices, the absence of such a notice in the record was fatal to the Appellant’s case.
What it means going forward
Taxpayers must ensure they possess and submit the specific IRS notices required by statute to invoke the Tax Court’s jurisdiction. Failure to produce these notices will result in dismissal for lack of jurisdiction.