Opinion
12905-21L
12-16-2021
Alana K. Barksdale & Keith Barksdale Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On August 27, 2021, respondent filed a motion to dismiss for lack of jurisdiction. Respondent asserts in his motion that (1) so much of this case relating to petitioner Keith Barksdale should be dismissed for lack of jurisdiction on the ground that the petition was not filed within the time prescribed by sections 6330(d) or 7502 of the Internal Revenue Code, and (2) so much of this case relating to petitioner Alana K. Barksdale and a notice of determination concerning collection action for tax years 2007, 2010, and 2011 should be dismissed for lack of jurisdiction on the ground that the petition was not filed within the time prescribed by sections 6330(d) or 7502 of the Internal Revenue Code. Respondent does not seek dismissal of petitioner Alana K. Barksdale's claims relating to the denial of her request for relief for joint and several liability for tax years 2007, 2010, and 2011.
By Order issued October 18, 2021, the Court directed petitioners to file an objection, if any, to respondent motion on or before November 5, 2021. The Court has received no response from petitioners.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that (1) so much of this case relating to petitioner Keith Barksdale is dismissed for lack of jurisdiction on the ground that the petition was not filed within the time prescribed by the Internal Revenue Code, and (2) so much of this case relating to petitioner Alana K. Barksdale and a notice of determination concerning collection action for tax years 2007, 2010, and 2011, is dismissed for lack of jurisdiction on the ground that the petition was not filed within the time prescribed by the Internal Revenue Code. It is further
ORDERED that the claims referenced in the paragraph above are deemed stricken from the Court's record in this case. It is further
ORDERED that the caption of this case is amended to read: "Alana K. Barksdale, Petitioner v. Commissioner of Internal Revenue, Respondent". Petitioner is advised that her claims with respect to the denial of her request for relief from joint and several liability for tax years 2007, 2010, and 2011 remain pending before the Court.