Opinion
14402-23L
10-26-2023
BRANDON CRAWFORD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 27, 2023, respondent filed a Motion to Dismiss Petitioner's Notice of Determination Concerning Collection Action as to Tax Years 2022 and 2023 seeking to dismiss this case as to tax years 2022 and 2023 on the ground that no notice of deficiency, no notice of determination concerning collection action, or any other notice of determination has been issued to petitioner for tax years 2022 and 2023 that would confer jurisdiction on this Court. Respondent states in the motion to dismiss that petitioner does not object to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case as relates to a notice of determination concerning collection action for tax years 2022 and 2023 is dismissed for lack of jurisdiction. Petitioner is reminded that so much of this case as relates to a notice of determination concerning collection action for tax year 2019 remains pending before the Court.