Opinion
24699-21S
01-28-2022
Corey A. Goldstein Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On November 24, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that petitioner was not issued any notice of final determination for [full/partial] disallowance of interest abatement claim for tax year 2015, nor has respondent made any other determination with respect to petitioner's 2015 tax year that would permit petitioner to invoke the jurisdiction of this Court. Respondent does not address in his motion, however, whether petitioner has filed a proper claim for abatement of interest with respect to tax year 2015 which has not been acted on within 180 days of its filing. See Internal Revenue Code section 6404(h)(1).
In view of the foregoing, it is
ORDERED that, on or before February 22, 2022, respondent shall file a supplement to his Motion to Dismiss for Lack of Jurisdiction and therein set forth and fully discuss whether petitioner has filed a claim for abatement of interest with respect to tax year 2015, as relevant for purposes of this Court's jurisdiction under section 6404(h)(1)(A)(ii) of the Internal Revenue Code.