Opinion
18525-23
01-17-2024
BEN D. HICKS & JOY R. HICKS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On January 12, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that the Petition in this collection due process (CDP) case was not filed within the time prescribed in the Internal Revenue Code. For the reasons set forth in Boechler, P.C. v. Commissioner, 142 S.Ct. 1493 (2022), it is
ORDERED that respondent's above-described Motion to Dismiss for Lack of Jurisdiction is denied. It is further
ORDERED that respondent's Answer is due within 60 days from the date of service of this Order. It is further
ORDERED that the Petition in this case shall be treated as a Petition for Lien or Levy Action Under Code Section 6320(c) or 6330(d). It is further
ORDERED that the caption of this case is amended by adding the letter "L" to the docket number. It is further
ORDERED that the Clerk of the Court shall add the letter "L" to the docket sheet and other records of that office and process this case to trial or other disposition according to the Lien and Levy Action Procedures provided by Rules 330 et seq., Tax Court Rules of Practice and Procedure.