Opinion
27106-22S
08-04-2023
PHYLENA J. EVERETT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On February 27, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction and to Strike as to Notices of Determination Concerning Collection Action, For Disallowance of Interest Abatement Claim & Notice of Certification of a Seriously Delinquent Debt (Motion to Dismiss). Therein respondent seeks dismissal of so much of this case as relates to a notice of determination concerning collection action, a notice of final determination for disallowance of interest abatement claim, and a notice of certification of your seriously delinquent federal tax debt to the Department of State. Respondent states that, besides the notice of deficiency issued to petitioner for 2017, no determination has been made that would confer jurisdiction on this Court for petitioner's 2017 tax year. Although the Court directed petitioner to file an objection, if any, to respondent's Motion to Dismiss, petitioner failed to do so.
Upon due consideration, it is
ORDERED that respondent's above-referenced Motion to Dismiss is granted in that so much of this case as relates to a notice of determination concerning collection action, a notice of final determination for disallowance of interest abatement claim, and a notice of certification of your seriously delinquent federal tax debt to the Secretary of State for tax year 2017 is dismissed for lack of jurisdiction. Petitioner is reminded that so much of this case as relates to a notice of deficiency for tax year 2017 remains pending before the Court.