Opinion
14590-21S
11-04-2021
Ibrahim A. Awanda, Petitioner v. Commissioner of Internal Revenue Respondent and Estate of Camille LaNette Awanda, Deceased, Vernada Y. Williams, Personal Representative, Intervenor
ORDER
Maurice B. Foley Chief Judge
On September 2, 2021, respondent filed in the above docketed case a Motion To Dismiss for Lack of Jurisdiction as to the Notice of Determination Concerning Collection Action and To Strike, 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 2012, 2013, and 2014, as of the date the petition herein was filed. In the motion, respondent indicated that petitioner had no objection to the granting thereof.
Upon due consideration, it is
ORDERED that respondent's just referenced Motion To Dismiss for Lack of Jurisdiction as to the Notice of Determination Concerning Collection Action and To Strike is granted. This case is dismissed for lack of jurisdiction as to any notice of determination concerning collection action for 2012, 2013, and 2014, and references in the petition to such a notice are deemed stricken.