Opinion
32281-21S
07-17-2024
KIRIAKI K. DELAKIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On July 16, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Therein, respondent moves that the Court dismiss this case for lack of jurisdiction as to any notice of determination concerning collection action for the taxable year 2018 on the ground that no such notice has been issued to petitioner. There is no objection to the granting of the Motion.
Upon due consideration and for cause, it is
ORDERED that respondent's above-referenced Motion is recharacterized as respondent's Motion to Dismiss for Lack of Jurisdiction as to Notice of Determination Concerning Collection Action. It is further
ORDERED that respondent's just-referenced Motion is granted, and so much of this case relating to a notice of determination concerning collection action is dismissed for lack of jurisdiction. All references to such a notice in the First Amended Petition, filed May 31, 2024, are deemed stricken.