Opinion
16874-22L
05-03-2024
JOHN D. HUDSON & DIANA L. HUDSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland, Judge
This case was originally calendared for trial during the October 2, 2023, Trial Session of the Court in Kansas City, Missouri. By Order of the Court dated June 27, 2023, this case was remanded to Respondent's Independent Office of Appeals and jurisdiction was retained by this Division of the Court.
On April 12, 2024, Respondent filed with the Court a Motion to Dismiss for Lack of Jurisdiction as to Petitioner Diana L. Hudson. Respondent informed the Court that: (a) no notice as described in I.R.C. § 6330(a) was issued to Petitioner Diana L. Hudson that provided her the right to request a Collection Due Process hearing; (b) the notice of determination, as authorized by I.R.C. § 6320(a) or I.R.C. § 6330(a) to form a basis for a Petition to the Court under I.R.C. § 6330(d), was not a determination as to Petitioner Diana L. Hudson and was sent to her in error; and, (c) Respondent has not made any other determination with respect to Petitioner Diana L. Hudson's taxable year 2017.
For cause, it is
ORDERED that, on or before June 3, 2024, Petitioners shall file with the Court a response to Respondent's Motion to Dismiss for Lack of Jurisdiction as to Petitioner Diana L. Hudson.