Kohen v. Comm'r of Internal Revenue

Full title: VICTOR KOHEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Sep 3, 2024

No. 3155-24S (U.S.T.C. Sep. 3, 2024)

Opinion

3155-24S

09-03-2024

VICTOR KOHEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

On August 30, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to a Notice of Determination for Disallowance of and as to Interest Abatement Claim and as to Petitioner's Request for Review of a Notice of Determination Concerning Relief from Joint and Several Liability Under Section 6015 (motion to dismiss). As grounds for his motion to dismiss, respondent asserts that petitioner was not issued any notice of final determination for disallowance of interest abatement claim or notice of determination concerning relief from joint and several liability under section 6015, nor has the IRS failed to make any such determinations within the required time periods, that would permit petitioner to invoke the jurisdiction of this Court as to his 2021 tax year. Respondent represents that petitioner does not object to the granting of the motion to dismiss.

Upon due consideration of the foregoing, it is

ORDERED that respondent's motion to dismiss is recharacterized as a Motion to Dismiss for Lack of Jurisdiction as to Notice of Final Determination for Disallowance of Interest Abatement Claim and Notice of Determination Concerning Relief from Joint and Several Liability Under Section 6015 and To Strike. It is further

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Notice of Final Determination for Disallowance of Interest Abatement Claim and Notice of Determination Concerning Relief from Joint and Several Liability Under Section 6015 and To Strike is granted in that so much of this case relating to a notice of final determination for disallowance of interest abatement claim and a notice of determination concerning relief from joint and several liability under section 6015, or the IRS' failure to make any such determinations within the required time periods, is dismissed for lack of jurisdiction and deemed stricken from the Court's record in this case.

The parties are advised that so much of this case relating to a notice of deficiency issued for petitioner's 2021 tax year remains pending before this Court.