Opinion
772-23S
05-08-2023
AMY TULLY TURPIN DEFILIPPO & MARK DEFILIPPO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On March 15, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to a Notice of Final Determination for (full/partial) Disallowance of Interest Abatement Claim (or Failure of IRS to Make Final Determination within 180 Days After Claim for Abatement) for Tax Year 2020 and to Strike on the ground that no notice of final determination has been issued to petitioners for tax year 2020 that would confer jurisdiction on this Court. Respondent states in the motion that petitioners do 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 final determination for disallowance of interest abatement claim for tax year 2020 is dismissed for lack of jurisdiction. Petitioners are reminded that so much of this case as relates to a notice of deficiency for tax year 2020 remains pending before the Court.