Opinion
36037-21L
02-21-2023
JOHN KIMBALL ADAMS & BARBARA K. ADAMS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Travis A. Greaves Judge
This case is calendared for trial during the Court's March 20, 2023, Nashville, Tennessee, trial session. On February 15, 2023, respondent moved that this case be dismissed for lack of jurisdiction insofar as it relates to the 2005, 2006, 2007, 2008, 2009, and 2010 tax years upon the ground that no statutory notice of determination, as authorized and required by I.R.C. §§ 6330 and 6404 to form the basis for a petition to this Court has been sent to petitioners with respect to taxable years 2005, 2006, 2007, 2008, 2009, and 2010, nor has respondent made any other determination with respect to petitioners taxable years 2005, 2006, 2007, 2008, 2009, and 2010 that would confer jurisdiction on this Court. Upon due consideration, and there being no objection to the granting of respondent's motion, it is
ORDERED that respondent's motion to dismiss for lack of jurisdiction insofar as it relates to the 2005, 2006, 2007, 2008, 2009, and 2010 tax years is granted and the 2005, 2006, 2007, 2008, 2009, and 2010 tax years are dismissed for lack of jurisdiction and are deemed stricken from the Court's record in this case.