Opinion
3908-24SL
05-01-2024
NEWBRIDGE CREATIVE LLC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On April 30, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Therein respondent moved that this case be dismissed for lack of jurisdiction as to a notice of deficiency and a notice of final determination for disallowance of interest abatement claim (or failure of IRS to make final determination within 180 days after claim for abatement) upon the ground that neither of these notices were issued to petitioner with respect to tax years 2015, 2016, 2017, 2019, 2021, 2022, and 2023. Respondent notes that petitioner was issued two notices of determination concerning collection action for these years, the first concerning a proposed levy action for tax years 2015, 2016, 2019, 2021, 2022, and 2023 and the second concerning a notice of federal tax lien for tax years 2015, 2016, 2017, 2019, 2021, 2022, and 2023. Respondent further represents that petitioner does not object to the granting of the Motion.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is recharacterized as a Motion to Dismiss as to Notice of Deficiency and Notice of Final Determination for Disallowance of Interest Abatement Claim and to Strike. It is further
ORDERED that respondent's Motion to Dismiss as to Notice of Deficiency and Notice of Final Determination for Disallowance of Interest Abatement Claim and to Strike is granted in that so much of this case relating to a notice of deficiency and a notice of final determination for disallowance of interest abatement claim (or failure of IRS to make final determination within 180 days after claim for abatement) with respect to tax years 2015, 2016, 2017, 2019, 2021, 2022, and 2023 is dismissed for lack of jurisdiction and deemed stricken from the Court's record in this case.
Petitioner is advised that so much of this case relating to the notices of determination concerning collection action issued with respect to its 2015, 2016, 2017, 2019, 2021, 2022, and 2023 tax years remains pending before the Court.