Opinion
3340-24
04-23-2024
LUCILLE GIAGNACOVA & ALBERT GIAGNACOVA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On April 22, 2024, respondent filed in the above-docketed matter a Motion To Dismiss for Lack of Jurisdiction, seeking dismissal of this case in part: (1) As Notice of Certification of Your Seriously Delinquent Federal Tax Debt to the Department of State and as to both petitioners, on the ground that respondent had neither certified petitioners as seriously delinquent nor issued to petitioners a Notice CP503C, as authorized by section 7345 of the Internal Revenue Code (I.R.C.) to form the basis for a petition to this Court, with respect to taxable year 2018; and (2) as to a Notice of Deficiency and as to petitioner Albert Giagnacova, on the ground that no statutory notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code (I.R.C.) to form the basis for a petition to this Court, had been sent to petitioner Albert Giagnacova with respect to taxable year 2018, nor had respondent made any other determination with respect to Albert Giagnacova's tax year 2018 that would confer jurisdiction on this Court, as of the date the petition herein was filed. In the motion, respondent indicated that petitioners have no objection to the granting thereof.
Accordingly, it is
ORDERED that respondent's Motion To Dismiss For Lack of Jurisdiction is granted in that it is further
ORDERED that this case is dismissed for lack of jurisdiction as to a purported Notice of Certification of Your Seriously Delinquent Federal Tax Debt to the Department of State, and references to such a notice in the petition are deemed stricken. It is further
ORDERED that this case is dismissed for lack of jurisdiction as to Albert Giagnacova, and references in the petition to Albert Giagnacova are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Lucille Giagnacova, Petitioner v. Commissioner of Internal Revenue, Respondent".