Cynthia Ward v. Commissioner , 2010 T.C. Summary Opinion 147 ( 2010 )

T.C. Summary Opinion 2010-147UNITED STATES TAX COURT
CYNTHIA WARD, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 7076-10S. Filed September 30, 2010.
Cynthia Ward, pro se.
Frank W. Louis, for respondent.
RUWE, Judge: The petition in this case was filed pursuant
to the provisions of section 74631 of the Internal Revenue Code.
Pursuant to section 7463(b), the decision to be entered is not
reviewable by any other court, and this opinion shall not be
treated as precedent for any other case.
1
Unless otherwise indicated, all section references are to
the Internal Revenue Code as amended, and all Rule references are
to the Tax Court Rules of Practice and Procedure.
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This case is before the Court on respondent’s motion to
dismiss for lack of jurisdiction as to 2005 and motion to dismiss
on ground of mootness as to 2006.
Background
Petitioner resided in New York at the time she filed the
petition.
On March 23, 2010, petitioner filed an imperfect petition
with this Court. On May 3, 2010, petitioner filed an amended
petition that appears to contest her tax liabilities for taxable
years 2005 and 2006. Attached to her amended petition were
copies of a Notice of Determination Concerning Collection
Action(s) Under Section 6320 and/or 6330 (notice of
determination) for 2006, dated March 9, 2010, and copies of
notices of deficiency for 2005 and 2006, dated September 8, 2008.
In respondent’s motion pertaining to 2005, respondent
requests that this case be dismissed on the ground that no notice
of determination, as authorized and required by section 6330(d),
to form the basis for a petition to this Court, has been sent to
petitioner for 2005, nor has respondent made any other
determination with respect to petitioner’s taxable year 2005 that
would confer jurisdiction on this Court. In respondent’s motion
pertaining to 2006, respondent requests that this case be
dismissed as moot insofar as it pertains to review of a
collection action for 2006 because, after the filing of the
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petition, the tax liability for taxable year 2006 was paid in
full and the proposed levy is no longer necessary.
On September 13, 2010, petitioner filed separate objections
to respondent’s motions. Both of petitioner’s objections dispute
the deficiencies and/or underlying tax liabilities for taxable
years 2005 and 2006.
Discussion
Jurisdiction
In a case seeking the redetermination of a deficiency
pursuant to section 6213, the jurisdiction of the Court depends
on the taxpayer’s timely filing a petition. Rule 13(c); Brown v.
Commissioner, 78 T.C. 215, 220 (1982). Section 6213(a) provides
that the petition must be filed with the Court within 90 days
after the notice of deficiency is mailed.
The Court’s jurisdiction to review certain collection
activity by the Internal Revenue Service under sections 6320 and
6330 depends on the issuance of a valid notice of determination
and the filing of a timely petition for review. Smith v.
Commissioner, 124 T.C. 36, 38-39 (2005); Sarrell v. Commissioner,
117 T.C. 122, 125 (2001); Offiler v. Commissioner, 114 T.C. 492,
498 (2000).
Notices of Deficiency
The amended petition included attached copies of notices of
deficiency for 2005 and 2006 each dated September 8, 2008. The
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last date to petition the Court with respect to either notice of
deficiency would have been December 8, 2008.
The petition was filed more than 18 months after the
issuance of the notices of deficiency. Accordingly, the Court
lacks jurisdiction in this case as to petitioner’s taxable years
2005 and 2006 insofar as the petition relates to the notices of
deficiency issued on September 8, 2008.
Notice of Determination
The record establishes that no notice of determination as
authorized by section 6320(c) and/or 6330(d) has been issued to
petitioner with respect to the taxable year 2005. Accordingly,
this Court lacks jurisdiction to review any collection activity
for that year.
Respondent’s Appeals Office issued to petitioner a notice of
determination, dated March 9, 2010, for petitioner’s unpaid tax
liability for taxable year 2006. A copy of that notice of
determination was attached to the amended petition. Although the
petition is timely with regard to the notice of determination for
taxable year 2006, overpayment credits were subsequently applied
to petitioner’s 2006 account eliminating any balance due for
2006. As stated in respondent’s motion pertaining to 2006 and as
demonstrated by the attached Form 4340, Certificate of
Assessments, Payments, and Other Specified Matters, provided as
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an exhibit, the tax liability for the taxable year 2006 has been
fully paid.
When there is no unpaid liability for a year upon which a
collection action could be based, a proceeding filed in this
Court pursuant to section 6330 is moot. Greene-Thapedi v.
Commissioner, 126 T.C. 1, 7 (2006). Accordingly, the petition in
this case, insofar as it relates to the review of a collection
action for taxable year 2006, is moot.
To reflect the foregoing,
An appropriate order and
order of dismissal will be
entered.