Opinion
4268-24
05-08-2024
CYNTHIA SAGER-KING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On May 7, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Petitioner's Challenge of a Notice of Determination Concerning Collection Action and to Strike on the ground that no notice of determination concerning collection action was issued to petitioner for tax year 2022. Respondent 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 as to Petitioner's Challenge of a Notice of Determination Concerning Collection Action and to Strike is granted, and this case is dismissed for lack of jurisdiction as to a notice of determination concerning collection action for the 2022 tax year. All references in the Petition to a notice of determination concerning collection action for the 2022 tax year are deemed stricken.
Petitioner is informed that her case with respect to the notice of deficiency issued for the 2022 tax year remains pending before the Court.