Opinion
6857-24S
07-12-2024
BROC LANGHAIM & HANNAH LANGHAIM, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On June 21, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to a Notice of Determination Concerning Collection Action for the Taxable Year 2021 and to Strike on the ground that no notice of determination concerning collection action has been issued to petitioners for tax year 2021 that would confer jurisdiction on this Court. Respondent states in the motion that petitioners do not object to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case as relates to a notice of determination concerning collection action for tax year 2021 is dismissed for lack of jurisdiction. Petitioners are reminded that so much of this case as relates to a notice of deficiency for tax year 2021 remains pending before the Court.