Opinion
16470-21
12-28-2021
Uriel A. Contreras Delfin Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On October 13, 2021, respondent filed in the above docketed case a Motion To Dismiss for Lack of Jurisdiction as to Notice of Determination Concerning Collection Action, on the ground that no notice of determination concerning collection action pursuant to section 6320 and/or 6330 of the Internal Revenue Code (I.R.C.) had been sent to petitioner with respect to the taxable 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 Determination Concerning Collection Action is granted. This case is dismissed for lack of jurisdiction as to any notice of determination concerning collection action for 2019, and references in the petition to such a notice are deemed stricken.
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