Opinion
2650-22
04-19-2022
KOURTNEY HOLLINGSWORTH, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
On April 13, 2022, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction and To Strike as to the Notice of Determination Concerning Collection Action, on the ground that no notice of determination concerning collection action pursuant to section 6320 and/or 6330 of the Internal Revenue Code (I.R.C.) had been sent to petitioner with respect to the taxable year 2018, as of the date the petition herein was filed. In the motion, respondent indicated that petitioner had no objection to the granting thereof.
Upon due consideration, it is
ORDERED that respondent's just-referenced Motion To Dismiss For Lack of Jurisdiction and To Strike as to the Notice of Determination Concerning Collection Action is granted. This case is dismissed for lack of jurisdiction as to any notice of determination concerning collection action for 2018, and references in the petition to such a notice are deemed stricken.