Opinion
6357-23
08-29-2023
JASON VIRGILE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 23, 2023, respondent filed in the above docketed case a Motion To Dismiss for Lack of Jurisdiction, seeking dismissal in part insofar as related alleged collection action, on the ground that no notice of determination concerning collection action pursuant to section 6320 and/or 6330 of the Internal Revenue Code (I.R.C.) had been sent to petitioner with respect to the taxable years 2020 and 2022, as of the date the petition herein was filed. Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, petitioner has failed to do so.
Upon due consideration, it is
ORDERED that respondent's just referenced Motion To Dismiss For Lack of Jurisdiction is granted in that this case is dismissed in part for lack of jurisdiction as to any alleged notice of determination concerning collection action for 2020 and 2022, and references in the petition to such a notice are deemed stricken. The case remains before the as to the notice of deficiency for 2020.