Opinion
6567-22
11-15-2022
MONTE LAUBACHER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On July 22, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Notice of Final Determination Not to Abate Interest on the ground that no notice of final determination for full/partial disallowance of interest abatement claim has been issued to petitioner for tax year 2019 that would confer jurisdiction on this Court. Respondent states in the motion that petitioner does 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 for full/partial disallowance of interest abatement claim for tax year 2019 is dismissed for lack of jurisdiction. Petitioner is reminded that so much of this case as relates to a notice of deficiency for tax year 2019 remains pending before the Court.