Opinion
16874-22L
06-21-2024
JOHN D. HUDSON & DIANA L. HUDSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Elizabeth A. Copeland Judge
This case was originally calendared for trial on October 2, 2023, in Kansas City, Missouri. By Order of the Court dated June 27, 2023, this case was continued, 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 (Motion). 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 the 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.
On May 3, 2024, the Court issued an Order requiring Petitioners' response to Respondent's Motion on or before June 3, 2024.
On May 20, 2024, Respondent filed with the Court a Status Report. Respondent informed the Court that he intends to file a Motion for Summary Judgment as to Petitioner John D. Hudson, but would not do so until after Petitioners' June 3, 2024, response deadline and after the jurisdictional issue regarding Petitioner Diana L. Hudson is resolved. To date, Petitioners have not filed a response to Respondent's Motion despite our May 3, 2024, Order to do so by June 3, 2024. Respondent further informed the Court that he was unable to contact Petitioners, so their views on the Motion and contents of the Status Report are unknown.
For cause, it is
ORDERED that Respondent's Motion to Dismiss for Lack of Jurisdiction as to Petitioner Diana L. Hudson, filed with the Court on April 12, 2024, is granted and this case is dismissed for lack of jurisdiction as to Petitioner Diana L. Hudson. It is further
ORDERED that the caption of this case shall be amended to read: "John D. Hudson, Petitioner v. Commissioner of Internal Revenue, Respondent".