Opinion
5249-22S
07-21-2022
VICTOR M. GASCA & DIANA A. ARIAS PENUELA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On May 26, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to the 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 and to Strike on the ground that no such notice sufficient to confer jurisdiction on this Court was issued to petitioners for their 2018 and 2019 tax years. Respondent states in his motion that petitioners have no objection to the granting of the motion. However, respondent does not address in his motion whether respondent has failed to make a final determination within 180 days after a claim for abatement by petitioners for their 2018 and 2019 tax years.
Upon due consideration of the foregoing, it is
ORDERED that, on or before August 12, 2022, respondent shall file a supplement to his above-referenced motion and therein address whether respondent has failed to make a final determination within 180 days after a claim for abatement by petitioners for their 2018 and 2019 tax years.