Opinion
7852-19
06-04-2021
Daniel Francis Sergile & Deana Lynn Sergile Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Albert G. Lauber Judge
This case was originally calendared on the Court's June 1, 2020, Atlanta, Georgia, trial session. On April 7, 2020, that trial session was cancelled due to concerns relating to coronavirus (COVID-19), and the case was assigned to the undersigned. On May 26, 2021, the Internal Revenue Service (IRS or respondent) moved to dismiss the case for lack of jurisdiction as to petitioner-wife Deana Lynn Sergile only and to update the case caption.
This Court is a court of limited jurisdiction and may exercise jurisdiction only to the extent expressly provided by statute. Naftel v. Commissioner, 85 T.C. 527, 529 (1985). This Court's jurisdiction to redetermine a deficiency in income tax depends on the issuance of a valid notice of deficiency and a timely filed petition. Rule 13(a), (c); Monge v. Commissioner, 93 T.C. 22, 27 (1989).
On February 19, 2019, respondent mailed petitioner-husband Daniel Francis Sergile a notice of deficiency for tax year 2016. Petitioner-wife was not listed on the February 19 notice. Respondent represents, following a diligent search of IRS internal records, that the IRS has not issued petitioner-wife a notice of deficiency for taxable year 2016 nor made any other determination that would confer jurisdiction on this Court over her for that tax year. We will therefore grant respondent's motion. See Versteeg v. Commissioner, 91 T .C. 339, 340 (1988). This case remains pending with respect to petitioner-husband for taxable year 2016. In addition, nothing in this Order affects petitioner-husband's related case for taxable year 2014 at docket No. 9398-19.
In consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Deana Lynn Sergile and To Change Caption, filed May 26, 2021, is granted, and this case is dismissed for lack of jurisdiction as to Deana Lynn Sergile. It is further
ORDERED that the caption of this case is amended to read: "Daniel Francis Sergile, Petitioner v. Commissioner of Internal Revenue, Respondent."