Opinion
16106-23S
02-13-2024
HAYDEN T. ENNIS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 9, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Therein respondent moved that this case be dismissed for lack of jurisdiction as to a Notice of Determination Concerning Collection Action, a Notice of Final Determination for [Full/Partial] Disallowance of Interest Abatement Claim (or Failure of IRS to Make Final Determination Within 180 Days After Claim for Abatement), a Notice of Determination of Worker Classification, a Notice of Determination Concerning Relief From Joint and Several Liability Under Section 6015 (or Failure of IRS to Make Determination Within 6 Months After Election or Request for Relief), a Notice of Certification of Your Seriously Delinquent Federal Tax Debt to the Department of State, and a Notice of Determination Under Section 7623 Concerning Whistleblower Action upon the ground that none of these notices were issued to petitioner with respect to tax year 2021.
Respondent notes that petitioner was issued a notice of deficiency for tax year 2021, which petitioner stated was the notice he intended to dispute in this proceeding. Respondent further represents that petitioner does not object to the granting of the Motion.
Also on February 9, 2024, respondent filed two apparently identical copies of an Entry of Appearance.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is recharacterized as a Motion to Dismiss as to Notices of Determination and Notice of Certification and to Strike. It is further
ORDERED that respondent's Motion to Dismiss as to Notices of Determination and Notice of Certification and to Strike is granted in that so much of this case relating to a Notice of Determination Concerning Collection Action, a Notice of Final Determination for [Full/Partial] Disallowance of Interest Abatement Claim (or Failure of IRS to Make Final Determination Within 180 Days After Claim for Abatement), a Notice of Determination of Worker Classification, a Notice of Determination Concerning Relief From Joint and Several Liability Under Section 6015 (or Failure of IRS to Make Determination Within 6 Months After Election or Request for Relief), a Notice of Certification of Your Seriously Delinquent Federal Tax Debt to the Department of State, and a Notice of Determination Under Section 7623 Concerning Whistleblower Action issued to petitioner for 2021 is dismissed for lack of jurisdiction and deemed stricken from the Court's record in this case. It is further
ORDERED that the duplicate Entry of Appearance filed by respondent at Docket Index No. 8 is deemed stricken from the Court's record in this case.
Petitioner is advised that so much of this case relating to the notice of deficiency issued for his 2021 tax year remains pending before the Court.