Opinion
14908-24
09-26-2024
MARISOL ALVAREZ GARCIA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge.
On September 25, 2024, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction on the grounds that no notice of determination concerning collection action, as required by I.R.C. § 6330(d) to form the basis for a petition to this Court, has been sent to petitioner with respect to tax years 2015, 2016, 2019, 2020, 2021 and 2022, nor has respondent made any other determination with respect to those tax years that would confer jurisdiction on this Court. Respondent represents that petitioner does not object to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction.