Opinion
12289-23L
10-23-2023
MARTHA BURICH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On August 4, 2023, petitioner filed the Petition to commence this case, indicating in it that she seeks review of a notice of determination concerning collection action, dated July 6, 2023, issued for her 2016 tax year. On October 5, 2023, petitioner filed a First Amended Petition, indicating in it that she seeks review of a notice of deficiency and notice of determination concerning collection action with respect to an unspecified tax year.
On October 20, 2023, respondent filed an Answer and attached to it a notice of determination concerning collection action, dated July 6, 2023, issued with respect to a civil penalty imposed on petitioner with respect to her 2016 tax year. On October 20, 2023, respondent also filed a Motion to Dismiss for Lack of Jurisdiction and To Strike as to Notice of Deficiency on the grounds that (1) as to a notice of deficiency issued in July 2019 for petitioner's 2016 tax year, the petition was not filed within the time prescribed in the Internal Revenue Code, and (2) as to the civil penalty with respect to petitioner's 2016 tax year, no notice of deficiency was issued sufficient to confer jurisdiction on this Court. Respondent states that petitioner does not object to the granting of his motion.
Upon due consideration of the foregoing, it is
ORDERED that petitioner's First Amended Petition is recharacterized as a First Amendment to Petition. It is further
ORDERED that respondent's Answer is recharacterized as an Answer to Petition, As Amended. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction and To Strike as to Notice of Deficiency is granted and so much of this case relating to a notice of deficiency is dismissed for lack of jurisdiction and deemed stricken from the Court's record in this case.