Opinion
1550-22
05-10-2022
DEBRA M. BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On March 29, 2022, respondent filed in the above docketed case a Motion To Dismiss for Lack of Jurisdiction as to Notice of Final Determination for Disallowance of Interest Abatement Claim and To Strike, on the ground that no notice of final determination for full or partial disallowance of an interest abatement claim pursuant to section 6404(h) of the Internal Revenue Code (I.R.C.), had been sent to petitioner for the tax year 2019, as of the date the petition herein was filed. In the motion, respondent indicated that petitioner had no objection to the granting thereof.
Upon due consideration, it is
ORDERED that respondent's just referenced Motion To Dismiss For Lack of Jurisdiction as to Notice of Final Determination for Disallowance of Interest Abatement Claim and To Strike is granted. This case is dismissed for lack of jurisdiction as to any notice of final determination for disallowance of an interest abatement claim for 2019, and references in the petition to such a notice are deemed stricken.