Ratcliff v. Comm'r of Internal Revenue

Full title: Paul Ratcliff Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Mar 15, 2022

No. 36576-21S (U.S.T.C. Mar. 15, 2022)

Opinion

36576-21S

03-15-2022

Paul Ratcliff Petitioner v. Commissioner of Internal Revenue Respondent

Maurice B. Foley Chief Judge

ORDER

Maurice B. Foley Chief Judge

On March 11, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Reference to Notice of Final Interest Abatement Claim for the taxable year 2019 and To Strike. Respondent states in the motion to dismiss as to interest abatement claim for 2019 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 granted in that so much of this case relating to the interest abatement claim for taxable year 2019 is dismissed for lack of jurisdiction. It is further

ORDERED that all references in the petition to the interest abatement claim for 2019 are deemed stricken.