Opinion
13880-23L
05-07-2024
ROBERT O. FORREST & KRISTIN N. FORREST, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
JUAN F. VASQUEZ JUDGE.
In this collection due process case, petitioners seek review of a notice of determination concerning collection action issued to petitioner Robert O. Forrest with respect to his 2017 federal income tax. On September 25, 2023, respondent filed a Motion to Dismiss on Ground of Mootness and on October 11, 2023, respondent filed a First Supplement to Motion to Dismiss on Ground of Mootness. On October 20, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Kristin N. Forrest (Motion to Dismiss for Lack of Jurisdiction). On November 14, 2023, petitioners filed a Notice of Objection to the Motion to Dismiss for Lack of Jurisdiction.
On January 19, 2024, the Court issued an Order directing petitioners to show cause, in writing, on or before February 7, 2024, why respondent's Motion to Dismiss on Ground of Mootness and respondent's Motion to Dismiss for Lack of Jurisdiction should not be granted. The Order to Show Cause also directed petitioners to file a written response, on or before February 7, 2024, to respondent's oral Motion to Dismiss for Lack of Prosecution. Petitioners filed a Response to the Court's Order on February 6, 2024.
When this case was called from the calendar for the Los Angeles, California, Trial Session of the Court on April 8, 2024, there was no appearance by or on behalf of petitioners. Counsel for respondent appeared and was heard on the Motions. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's oral Motion to Dismiss for Lack of Prosecution on January 8, 2024, is withdrawn. It is further
ORDERED that the Court's Order to Show Cause, served on the parties on January 19, 2024, is made absolute, in that it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed October 20, 2023, is granted, and this case is dismissed for lack of jurisdiction as to petitioner Kristin N. Forrest. It is further
ORDERED that respondent's Motion to Dismiss on Ground of Mootness, filed September 25, 2023, as supplemented on October 11, 2023, is granted, and this case is dismissed as moot.