Opinion
3619-24
05-17-2024
DANIEL J. KIM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On March 1, 2024, petitioner filed the Petition to commence this case. Petitioner attached to the Petition a decision letter on equivalent hearing issued to him for his income tax liabilities for his 2011, 2012, 2013, 2014, 2015, 2018, 2019, and 2020 tax years. On April 23, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that no notice of determination concerning collection action was issued to petitioner, nor had respondent made any other determination, sufficient to confer jurisdiction upon this Court as to the tax years for which petitioner seeks review in this case. Thereafter, on May 13, 2024, respondent filed a Motion to Withdraw Respondent's Motion to Dismiss for Lack of Jurisdiction (motion to withdraw) on the grounds that respondent concedes that equitable tolling applies in this case. On May 14, 2024, the Court entered an Order granting respondent's motion to withdraw.
In view of the foregoing, it is
ORDERED that, on or before June 10, 2024, respondent shall file a Response to this Order and therein set forth and fully discuss his position concerning whether the decision letter in this case is the equivalent of a notice of determination for purposes of Internal Revenue Code section 6330(d)(1) pursuant to Craig v. Commissioner, 119 T.C. 252 (2002)