Opinion
2990-24S
04-16-2024
SONIA C. COSTA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 15, 2024, respondent filed in the above-docketed matter: (1) A Motion To Dismiss for Lack of Jurisdiction as to a Notice of Determination Concerning Collection Action for Taxable Year 2017 and To Strike, and (2) a Motion to Dismiss for Lack of Jurisdiction as To a Notice of Determination Concerning Collection Action for Tax Years 2018, 2019, 2020 and To Strike. However, despite the substantially identical titles, a parsing of the documents would appear to suggest that there may exist a difference in respondent's position that renders the presentation ambiguous. To wit, respondent seems to suggest that the taxable 2017 should be dismissed not only as to a notice of determination concerning collection action as titled but rather in full as to any basis for jurisdiction. Conversely, as to 2018, 2019, and 2020, respondent seems to imply that those three years remain properly before the Court on the basis of notices of final determination concerning relief from joint and several liability for 2018, 2019, and 2020, while at the same time including in the motion the statement: "Respondent has further determined, based on the above-described diligent search, that no other determination has been made by respondent that would confer jurisdiction upon this Court for taxable years 2018, 2019, and 2020."
Accordingly, given the foregoing ambiguity and to clarify respondent's position as to each of the four years involved in this case, it is
ORDERED that the two motions filed April 15, 2024, at Docket Index Nos. 6 and 7 are hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before May 7, 2024, respondent shall file a revised jurisdictional motion (or revised motions, as applicable) clarifying respondent's position as to the Court's jurisdiction over each 2017, 2018, 2019, and 2020 in this case.