Opinion
4914-22
01-31-2023
BRETT T. BYKOWSKI & MICHELLE C. BYKOWSKI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
Upon due consideration of the record in the above-docketed matter, and for cause, it is
ORDERED that, on the Court's own motion, so much of this case relating to (1) a notice of determination concerning collection action and (2) a notice of final determination for [full/partial] disallowance of interest abatement claim (or failure of IRS to make final determination within 180 days after claim for abatement) is dismissed for lack of jurisdiction. All references to such notices are hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction as to the taxable years 2020, 2021, and 2022. All references to such taxable years are hereby deemed stricken from the Court's record in this case.
The parties are advised that a stipulated decision with respect to the taxable year 2019 will be entered in due course.