Opinion
8633-21L
10-03-2022
KYLE RICHARD FALZANO & CHRISTINA FALZANO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 30, 2021, respondent filed in the above-docketed case a a Motion To Dismiss for Lack of Jurisdiction as to Notice of Final Determination for Full or Partial Disallowance of Interest Abatement Claim. A first supplemented to the motion followed on September 30, 2021. The motion, as supplemented, sought partial dismissal 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 petitioners for the tax years 2012, 2014, 2016, and 2017; and (2) petitioners had not submitted to the Internal Revenue Service (IRS) a claim for interest abatement for 2012, 2014, 2016, and 2017.
Subsequently, on November 5, 2021, petitioner Kyle Richard Falzano filed a brief objection alleging that a "Form 843 was filed by the petitioner in 2017". However, no supporting documentation was offered. Thereupon, the Court by Order served June 16, 2022, directed petitioners to file a supplement to the just-referenced objection and to attach thereto a copy of the alleged request for abatement, along with any support of its having been sent to the Internal Revenue Service (IRS). Nothing further has been received from petitioners.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss For Lack of Jurisdiction as to Notice of Final Determination for Full or Partial Disallowance of Interest Abatement Claim, as supplemented, is granted. This case is dismissed for lack of jurisdiction as to any alleged determination pertaining to an interest abatement claim for 2012, 2014, 2016, or 2017, and references in the petition to such a notice are deemed stricken. The case will continue before the Court as to the notice of determination concerning action for 2012, 2014, 2016, and 2017.