Opinion
14357-20
01-26-2022
Heidy Mercedes Lopez Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Emin Toro Judge
On December 10, 2020, petitioner filed a petition with this Court. In the petition, petitioner checked the box for "Notice of Certification of Your Seriously Delinquent Federal Tax Debt" indicating that she sought to invoke the Court's jurisdiction under I.R.C. § 7345(e).
On September 29, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction (Doc. 10). Respondent moves the Court to dismiss this case upon the ground that petitioner is not currently certified under I.R.C. § 7345(a) as an individual with a seriously delinquent tax debt with respect to taxable years 2007 through 2009, nor has respondent made any other determination that would confer jurisdiction on this Court.
On September 30, 2021, the Court received documents from petitioner which the Court construed as petitioner's Response to respondent's Motion to Dismiss for Lack of Jurisdiction. On October 4, 2021, the Court held a conference call with the parties to discuss the current status of the case and respondent's pending motion. As agreed by the parties, the Court held the motion in abeyance to allow petitioner the opportunity to contact a volunteer at a tax clinic in Houston, Texas.
On January 24, 2022, the case was called and recalled from the Court's January 24, 2022, Houston, Texas, remote trial session. Bruce McGovern, of the South Texas College of Law Houston, specially recognized attorney for petitioner, and counsel for respondent appeared and were heard. Petitioner stated that she did not object to the granting of respondent's pending motion to dismiss. Upon due consideration, for reasons stated in respondent's motion to dismiss, and for cause appearing more fully in the transcript of the above-referenced remote proceeding, it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction.