Opinion
15112-23S
12-07-2023
JENNIFER LYNN RUMBLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On November 8, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction seeking to dismiss this case as to tax years 2013, 2014, 2016, 2021, and 2022 on the ground that no notice of deficiency, no notice of determination concerning collection action, or any other notice of determination has been issued to petitioner for tax years 2013, 2014, 2016, 2021, and 2022 that would confer jurisdiction on this Court. Respondent states in the motion to dismiss that petitioner does not object to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case as relates to a notice of determination concerning collection action for tax years 2013, 2014, 2016, 2021 and 2022 is dismissed for lack of jurisdiction. Petitioner is reminded that so much of this case as relates to a notice of determination concerning collection action for tax years 2015, 2017, 2018, 2019, and 2020 remains pending before the Court.