Opinion
8269-23
07-11-2023
DARRELL BEEMON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 10, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Petitioner's Notice of Certification of Your Seriously Delinquent Federal Tax Debt to the Department of State Allegation and To Strike on the grounds that no such notice has been issued to petitioner sufficient to confer jurisdiction upon this Court. Respondent states in his motion, however, that respondent issued to petitioner a notice of deficiency for petitioner's 2020 tax year with respect to which this Court has jurisdiction. Respondent indicates that petitioner has no objection to the granting of the just-described motion.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Petitioner's Notice of Certification of Your Seriously Delinquent Federal Tax Debt to the Department of State Allegation and To Strike is granted in that so much of this case relating to a notice of certification of your seriously delinquent Federal tax debt to the Department of State is dismissed for lack of jurisdiction and deemed stricken from the Court's record in this case.