Opinion
26442-21L
01-28-2022
Fred A. Vargason Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On October 13, 2021, petitioner filed the petition in this case seeking review of a notice of determination dated September 20, 2021. Petitioner attached a copy of a notice of determination dated September 20, 2021, to the petition. The notice of determination indicates that it is for periods ended June 2017, September 2017, December 2017, March 2018, June 2018, September 2018, and December 2018 and states that the notice of proposed levy was appropriate. The notice does not reference a lien. However, in the petition, petitioner states that, in the notice of determination, respondent determined that petitioner is not entitled to relief from the filing of a lien and a proposed levy with respect to Civil Penalties Assessments and unpaid individual income taxes for 2017 and 2018.
On November 10, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Income Tax Liabilities for 2017 and 2018 and the Filing of a Federal Lien and to Strike on the ground that the notice of determination did not include income taxes for 2017 and 2018 and did not include the filing of a federal tax lien.
On November 22, 2021, petitioner filed a response to respondent's motion, in which he states that he does not object to the granting of respondent's motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to a federal tax lien and income taxes for 2017 and 2018 is dismissed for lack of jurisdiction. Petitioner is reminded that so much of this case as relates a notice of determination dated September 20, 2021, for tax periods ended June 2017, September 2017, December 2017, March 2018, June 2018, September 2018, and December 2018 remains pending before the Court.