Opinion
13780-21S
10-05-2021
James Johnny Bijeaux & Denise Bijeaux Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On August 17, 2021, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Notice of Determination Concerning Collection Action and Notice of Final Determination as to Disallowance of Interest Abatement Claim 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.) or notice of final determination for disallowance of interest abatement claim pursuant to section 6404, I.R.C., had been sent to petitioners with respect to the taxable year 2017, as of the date the petition herein was filed. In the motion, respondent indicated that petitioners had no objection to the granting thereof.
Upon due consideration, it is
ORDERED that respondent's just-referenced Motion To Dismiss For Lack of Jurisdictions to Notice of Determination Concerning Collection Action and Notice of Final Determination as to Disallowance of Interest Abatement Claim and To Strike is granted. This case is dismissed for lack of jurisdiction as to any notice of determination concerning collection action or notice of final determination as to disallowance of interest abatement claim for 2017, and references in the petition to such notices are deemed stricken.
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