Opinion
3314-21
08-05-2022
LAURA L. MACDONALD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
RICHARD T. MORRISON JUDGE
On April 27, 2022, respondent filed a motion to dismiss for lack of jurisdiction and to strike as to the notice of determination concerning collection action and notice of final determination for full/ partial disallowance of interest abatement claim. The Court ordered petitioner to file a response on or before May 18, 2022. No response was received by or on behalf of petitioner. On July 26, 2022, the parties filed a proposed stipulated decision.
Upon due consideration of the proposed stipulated decision filed by the parties on July 26, 2022, it is
ORDERED that respondent's April 27, 2022 motion to dismiss for lack of jurisdiction and to strike as to the notice of determination concerning collection action and notice of final determination for full/ partial disallowance of interest abatement claim is granted and
This case, insofar as it relates to a notice of determination concerning collection action is dismissed for lack of jurisdiction upon the ground that respondent has not sent a notice of determination concerning collection action to petitioner with respect to petitioner's 2016 and 2017 tax years that would confer jurisdiction for such on this Court; and
That this case, insofar as it relates to a notice of final determination for [full/partial] disallowance of interest abatement claim is dismissed for lack of jurisdiction upon the ground that respondent has not sent a notice of final determination for [full/partial] disallowance of interest abatement claim to petitioner with respect to petitioner's 2016 and 2017 tax years that would confer jurisdiction for such on this Court; and
That all portions of paragraph 1 of the petition in which reference is made to a notice of determination concerning collection action and notice of final determination for [full/partial] disallowance of interest abatement claim is stricken.