Opinion
30474-21S
12-08-2022
RICHARD A. ROE, III, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi Special Trial Judge
On September 9, 2021, petitioner filed a petition with the Court. In this petition, petitioner checked boxes for multiple IRS notices that he wished to dispute. After reviewing the record, it was seen that only the Notice of Deficiency is relevant as no other notices were issued. Therefore, we will dismiss the other notices as the Cour lacks jurisdiction in those.
Upon due consideration of the record in the above-docketed matter, and for cause, it is hereby
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction as to Notice of Determination Concerning Collections Action. it is further
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction as to Notice of Final Determination for [Full/Partial] Disallowance of Interest Abatement Claim (Or Failure of IRS to Make Final Determination within 180 Days After Claim for Abatement). It is further
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction as to Notice of Determination Concerning Relief From Joint and Several Liability Under Section 6015 (or Failure of IRS to Make Determination Within 6 Months After Election or Request for Relief)