Opinion
19466-23
01-29-2024
CRYSTAL WARDLAW, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On December 28, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to the Alleged Notice of Determination Concerning Collection Action on the grounds that no notice of determination concerning collection action was sent to petitioner with respect to tax years 2020 and 2021. On January 22, 2024, petitioner filed a response, stating therein that she did 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 notice of determination concerning collection action, issued with respect to tax years 2020 and 2021, is dismissed for lack of jurisdiction and deemed stricken.