Opinion
8313-24S
07-05-2024
PATRICK ENGLISH & NICOLE ENGLISH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 3, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Notice of Determination Concerning Collection Action and to Strike on the ground that no notice of determination concerning collection action was issued to petitioners for tax year 2021. Respondent states that petitioners have no objection to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to a notice of determination concerning collection action is dismissed for lack of jurisdiction and deemed stricken from the Court's record.