Opinion
26680-21
10-25-2022
CELIA CARO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On December 1, 2021, respondent filed in the above docketed case a Motion To Dismiss for Lack of Jurisdiction as to the Notice of Determination and Notice of Final Determination for Disallowance on an Interest Abatement Claim and To Strike, on the grounds that no notice of determination concerning collection action pursuant to section 6320 and/or 6330 of the Internal Revenue Code (I.R.C.) and no notice of final determination for disallowance of interest abatement claim pursuant to section 6404, I.R.C., had been sent to petitioner with respect to the taxable year 2012, as of the date the petition herein was filed. Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, petitioner has failed to do so.
Upon due consideration, it is
ORDERED that respondent's just referenced Motion To Dismiss for Lack of Jurisdiction as to the Notice of Determination and Notice of Final Determination for Disallowance on an Interest Abatement Claim and To Strike is granted. This case is dismissed for lack of jurisdiction as to any notice of determination concerning collection action and notice of final determination of interest abatement claim for 2012, and references in the petition to such notices are deemed stricken.