Opinion
22023-22
02-17-2023
BOBBY L. PANELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On December 2, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction, on the grounds that: (1) no notice of final determination for full or partial disallowance of an interest abatement claim pursuant to section 6404(h) of the Internal Revenue Code (I.R.C.) or no notice of determination concerning collection action pursuant to section 6320 and/or 6330, I.R.C., had been sent to petitioner for the tax years 2020, 2021, and 2022; (2) respondent had not made any other determination with respect to petitioner's such tax years that would confer jurisdiction on the Court; and (3) petitioner had not submitted to the Internal Revenue Service (IRS) a claim for interest abatement for 2020, 2021, or 2022. Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, petitioner has failed to do so.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction. It is further
ORDERED that petitioner's Motion To Proceed Remotely, filed October 31, 2022, is denied as moot. It is further
ORDERED that, in addition to regular service on the parties, the Clerk of the Court shall serve a copy of this Order of Dismissal for Lack of Jurisdiction on petitioner at "560 Correctional Dr, Pineville, KY 40977."