Opinion
12167-21L
09-01-2021
James Steven Costello Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On August 18, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the grounds that the petition was not timely filed with respect to the notice of deficiency issued to petitioner for tax year 2010 and the notice of determination concerning collection action issued to petitioner for tax year 2010 and no notice of final determination for disallowance of interest abatement claim or notice of certification of your seriously delinquent federal tax debt to the Department of State under I.R.C. §7345 was issued to petitioner for tax year 2010 that would confer jurisdiction on this Court. Respondent states in the motion that petitioner does not object to the granting of this motion. The record shows that the petition was not timely filed with respect to either the notice of deficiency issued to petitioner for tax year 2010 or the notice of determination concerning collection action issued to petitioner for tax year 2010 and there is no indication that respondent issued either a notice of final determination for disallowance of interest abatement claim or a notice of certification of your seriously delinquent federal tax debt to the Department of State under I.R.C. §7345 to petitioner for tax year 2010.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction.
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