Opinion
19120-22S
10-27-2022
JESSE CHARLES BLOCK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On October 20, 2022, respondent filed in the above docketed case a Motion to Dismiss for Lack of Jurisdiction as to Notice of Determination Concerning Relief from Joint and Several Liability Under Section 6015, on the ground that no notice of determination as authorized by section 6015 of the Internal Revenue Code (I.R.C.) had been sent to petitioner with respect to the taxable year 2019, 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 Notice of Determination Concerning Relief from Joint and Several Liability Under Section 6015 is granted. This case is dismissed for lack of jurisdiction as to any notice of determination under section 6015, I.R.C, for 2019, and references in the petition to such a notice are deemed stricken.