Opinion
14830-23
12-07-2023
DG MOTORSPORTZ LLC & DARIEN GREEN Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On November 8, 2023, respondent filed in the above-docketed matter a Motion To Dismiss for Lack of Jurisdiction, on the ground that no statutory notice of deficiency or notice of determination as authorized by section 6212, 6320, or 6330 of the Internal Revenue Code (I.R.C.) and required by sections 6213(a) and 6330(d), I.R.C., to form the basis for a petition to this Court, has been sent to petitioners with respect the taxable periods ending December 31, 2019, March 30, 2020, June 30, 2020, September 30, 2020, and December 31, 2020. Subsequently, on December 4, 2023, petitioners filed an opposition that suggested the initiation of a collection due process proceeding not explained or otherwise addressed by the pending motion.
Accordingly, the premises considered, it is
ORDERED that, on or before December 29, 2023, respondent shall file a response to petitioners' just-referenced opposition clarifying the processing of periods in issue in this case and the existence of any collection proceeding pertaining thereto.