Opinion
26176-21
10-24-2023
ROBERT P. MIZRACHI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Emin Toro Judge.
This case is currently calendared for trial during the Court's December 18, 2023, Miami, Florida, trial session. On October 13, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction and to Strike as to Actions Under I.R.C. §§ 6330(d)(1) and 7436(a) (Doc. 13). Respondent moves the Court to dismiss for lack of jurisdiction under I.R.C. §§ 6330(d)(1) or 7436(a) for the tax years 2012 through 2017 on the ground that no notices that would be required to form the basis for any such jurisdiction have been sent to petitioner. Respondent further moves the Court to strike all portions of paragraph 1 of the Petition in which reference is made to a Notice of Determination Concerning Collection Action or a Notice of Determination of Worker Classification.
Later on October 13, 2023, respondent filed a Motion to Dismiss Passport Claim on the Ground of Mootness (Doc. 14). Respondent moves the Court to dismiss petitioner's passport claim as moot because after petitioner filed the Petition respondent notified the Secretary of State that the certification of petitioner as an individual with a seriously delinquent federal tax debt had been reversed.
Respondent's Motion provides that petitioner's power of attorney informed respondent that petitioner does not object to the granting of the above referenced motions. Upon due consideration, it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction and to Strike as to Actions Under I.R.C. §§ 6330(d)(1) and 7436(a) filed October 13, 2023, is granted in that this case is dismissed in part as to any purported Notice of Determination Concerning Collection Action or a Notice of Determination of Worker Classification, and all portions of paragraph 1 of the Petition in which reference is made to a Notice of Determination Concerning Collection Action or a Notice of Determination of Worker Classification are deemed stricken. It is further
ORDERED that respondent's Motion to Dismiss Passport Claim on the Ground of Mootness filed October 13, 2023, is granted.