Opinion
11331-20P
02-24-2022
Vincent Giustizia Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL
David Gustafson, Judge.
On the face of the petition filed to commence this case, petitioner's counsel checked the box on the form corresponding to "Notice of Determination Concerning Collection Action" and did not check the box corresponding to "Notice of Certification of Your Seriously Delinquent Federal Tax Debt to the Department of State". Attached to the petition, however, there was a Notice CP508C, "Notice of certification of your seriously delinquent federal tax debt to the Department of State", and there was no "Notice of Determination Concerning Collection Action". On February 22, 2022, the Commissioner filed two motions to dismiss: (1) a "Motion to Dismiss for Lack of Jurisdiction and to Strike as to Petitioner's Notice of Determination Concerning Collection Action Allegation", based on the fact that no collection notice had been issued to petitioner, and (2) a "Motion to Dismiss on Ground of Mootness", based on the fact that a year ago "respondent reversed the certification on petitioner's 2015 tax year on February 22, 2021". Petitioner does not object to either motion. It is therefore
ORDERED that the motion to dismiss for lack of jurisdiction is granted and that the petition is dismissed for lack of jurisdiction insofar as it purports to challenge a collection determination. It is further
ORDERED that the motion to dismiss on ground of mootness is granted and that the petition is dismissed as moot insofar as it challenges the certification of a seriously delinquent tax debt.