Opinion
37303-21L
03-28-2022
DUNG KIM TRINH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
On March 25, 2022, respondent filed in the above-captioned matter a First Amended Motion To Dismiss for Lack of Jurisdiction so much of this case as relates to collection actions under sections 6320 and/or 6330 of the Internal Revenue Code (I.R.C.), on the ground that the petition was not filed within the time prescribed by section 6330(d) or 7502, I.R.C. In the motion, respondent indicates that petitioner has no objection to the granting thereof. The record shows that the petition was not timely filed as to collection actions.
Upon due consideration, it is
ORDERED that respondent's Motion filed March 25, 2022, shall be recharacterized as a First Amended Motion To Dismiss for Lack of Jurisdiction as to Collection Actions and To Strike. It is further
ORDERED that respondent's just-referenced motion granted, and this case is dismissed for lack of jurisdiction as to that portion of the underlying notice of determination for the taxable years 2004, 2006, 2007, and 2008 that relates to collection actions. References to challenge of collections actions in the petition are deemed stricken. It is further
ORDERED that the docket number of this case is amended by deleting the letter "L" therefrom