Opinion
27658-21
04-11-2022
PATRICIA JACKSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
On January 18, 2022, respondent filed in the above docketed case a Motion To Dismiss for Lack of Jurisdiction as to a 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 2018, 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 a 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 2018, and references in the petition to such a notice are deemed stricken.