Opinion
3257-23L
06-06-2023
AMANDA C. KELLY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On May 1, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of determination concerning collection action was issued to petitioner with respect to tax years 2016, 2017, 2018, and 2019, nor had respondent made any other determination with respect to petitioner's tax years 2016, 2017, 2018, and 2019, prior to petitioner's filing the petition. Respondent attached to the motion a copy of a notice of determination concerning collection action for tax years 2016, 2017, 2018, and 2019 that was issued to petitioner on March 24, 2023. On April 11, 2023, petitioner filed a petition to commence a new case at Docket No. 5334-23L seeking relief as to tax years 2016, 2017, 2018, and 2019. On May 9, 2023, petitioner filed a Notice of No Objection to Motion to Dismiss for Lack of Jurisdiction.
Because the notice of determination concerning collection action for petitioner's 2016, 2017, 2018, and 2019 tax years was issued after the petition in this case was filed, the Court does not have jurisdiction over petitioner's 2016, 2017, 2018, and 2019 tax years under the petition filed in this case. I.R.C. section 6330(d).
The foregoing considered, it is
ORDERED that respondent's motion to dismiss for lack of jurisdiction is granted and this case is dismissed for lack of jurisdiction.