Opinion
14830-23L
02-23-2024
DG MOTORSPORTZ LLC & DARIEN GREEN Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 23, 2024, respondent filed in the above-docketed matter two jurisdictional motions. One, a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Darien Green, would seek to dismiss this case as to petitioner Darien Green as to all taxable periods, on the grounds that no notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code (I.R.C.) to form the basis for a petition to this Court, or notice of determination concerning collection action pursuant to section 6320 and/or 6330, I.R.C., had been sent to petitioner Darien Green, nor had respondent made any other determination with respect to Darien Green that would confer jurisdiction on the Court, as of the date the petition herein was filed. The other, a Motion to Dismiss for Lack of Jurisdiction as to Petitioner DG Motorsportz LLC would seek to dismiss this case in part as to DG Motorsportz LLC as to the taxable quarters ending March 31, 2020, June 30, 2020, September 30, 2020, and December 31, 2020, on the grounds that no notice of deficiency pursuant to sections 6212 and 6213(a), I.R.C., or notice of determination concerning collection action pursuant to section 6320 and/or 6330, I.R.C., had been sent to petitioner DG Motorsportz LLC with respect to taxable quarters ending March 31, 2020, June 30, 2020, September 30, 2020, and December 31, 2020, nor had respondent made any other determination with respect to DG Motorsportz LLC's taxable quarters ending March 31, 2020, June 30, 2020, September 30, 2020, and December 31, 2020 that would confer jurisdiction on the Court, as of the date the petition herein was filed. The case as to DG Motorsportz LLC as to the taxable quarter ended December 31, 2019, was not affected by respondent's motions.
Although petitioners were directed to file objections, if any, to respondent's motions, petitioners have failed to do so.
Accordingly, the premises considered, it is
ORDERED that respondent's Motion To Dismiss For Lack of Jurisdiction as to Petitioner Darien Green is granted. This case is dismissed for lack of jurisdiction as to Darien Green, and references in the petition to Darien Green are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "DG Motorsportz LLC, Petitioner v. Commissioner of Internal Revenue, Respondent". It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Petitioner DG Motorsportz LLC is granted in that this case in part as to DG Motorsportz LLC as to the taxable quarters ending March 31, 2020, June 30, 2020, September 30, 2020, and December 31, 2020, and references to those periods in the petition are deemed stricken.