Opinion
31564-21S
07-27-2022
JONATHAN ERIC KAISER & AGNIESZKA KAISER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of respondent's Motion to Dismiss for Lack of Jurisdiction as to Petitioners' Challenge of a Notice of Determination Concerning Collection Action and to Strike, filed July 26, 2022, and there being no objection to the granting of the Motion, it is
ORDERED that the above-referenced Motion is recharacterized as respondent's Motion to Dismiss for Lack of Jurisdiction as to Notice of Determination Concerning Collection Action and to Strike. It is further
ORDERED that the just-referenced Motion is granted, and so much of this case relating to a notice of determination concerning collection action for the taxable year 2018 is dismissed for lack of jurisdiction. All references to such a notice are hereby deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before August 18, 2022, respondent shall file a report, and shall attach thereto a complete copy of the Notice of Deficiency upon which this case is based.
Petitioners are advised that so much of this case relating to the Notice of Deficiency issued to them for the taxable year 2018 remains pending before the Court.