Opinion
4521-20L
12-09-2021
Joseph Arthur Mbacho & Brenda Mbacho Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Patrick J. Urda Judge
This collection due process (CDP) case was stricken from the Court's September 20, 2021, San Diego, California, remote trial session and remanded to the IRS' Independent Office of Appeals for a supplemental hearing.
On December 6, 2021, the Commissioner filed a motion to dismiss for lack of jurisdiction as to petitioner Brenda Mbacho. The Commissioner asserted in his motion that no notice under I.R.C. section 6320(a) was ever issued to Ms. Mbacho, that the notice of determination sent to Ms. Mbacho on February 11, 2020 (as attached to the petition in this case), was sent in error with respect to tax years 2002, 2003, 2004, 2008, 2010, 2011, and 2013, and that there was no other determination made with respect to Ms. Mbacho for those years to confer jurisdiction on this Court. The Commissioner further indicates that petitioner Joseph Arthur Mbacho does not object to the granting of this motion. We will grant the motion. Accordingly, it is
ORDERED that the Commissioner's motion to dismiss for lack of jurisdiction as to Ms. Mbacho is granted, and Ms. Mbacho is dismissed for lack of jurisdiction. It is further
ORDERED that the caption of this case is amended to "Joseph Arthur Mbacho, Petitioner v. Commissioner of Internal Revenue, Respondent".