Opinion
21300-21S
03-21-2022
Christina M. Donnelly Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On October 20, 2021, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Notice of Final Determination for Disallowance of Interest Abatement Claim, on the grounds that: (1) no notice of final determination for full or partial disallowance of an interest abatement claim pursuant to section 6404(h) of the Internal Revenue Code (I.R.C.), had been sent to petitioner for the tax year 2018; and (2) petitioner had not submitted to the Internal Revenue Service (IRS) a claim for interest abatement for 2018. Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, petitioner has failed to do so.
Upon due consideration, it is
ORDERED that respondent's just-referenced Motion To Dismiss for Lack of Jurisdiction as to Notice of Final Determination for Disallowance of Interest Abatement Claim is granted. This case is dismissed for lack of jurisdiction as to any interest abatement claim for 2018, and references in the petition to such a notice are deemed stricken.