Opinion
2069-24
07-11-2024
KEVIN TRAMAINE MADISON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On February 5, 2024, petitioner Kevin Tramaine Madison filed the Petition to commence this case, indicating therein that he seeks review with respect to a notice of final determination of disallowance of interest abatement claim (or failure of IRS to make final determination within 180 days after claim for abatement) in connection with his 2022 and 2023 tax years. No notice deficiency or notice of determination is attached to the Petition nor does petitioner allege that he filed any interest abatement claim relating to his 2022 and 2023 tax years. On March 12, 2024, respondent filed an Answer to the Petition. Therein, respondent asserts that only a notice of deficiency issued for petitioner's 2021 tax year is properly at issue in this case. On June 20, 2024, the parties filed a Proposed Stipulated Decision that addresses only the deficiency for petitioner's 2021 tax year.
On July 8, 2024, respondent filed two Motions to Dismiss for Lack of Jurisdiction and To Strike as to Tax Years 2022 and 2023 (Docket Index Nos. 10 and 12), which appear duplicative. In those motions, respondent requests that so much of this case relating to tax years 2022 and 2023 be dismissed for lack of jurisdiction on the grounds that respondent has made no determination that would permit petitioner to invoke the jurisdiction of this Court with respect to petitioner's 2022 and 2023 tax years.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motions to Dismiss for Lack of Jurisdiction and To Strike as to Tax Years 2022 and 2023, filed July 8, 2024, at Docket Index No. 10, is deemed stricken from the Court's record in this case. It is further
ORDERED that, on or before August 1, 2024, petitioner shall file an objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction and To Strike as to Tax Years 2022 and 2023, filed July 8, 2024, at Docket Index No. 12. Failure to file an objection may result in the granting of respondent's motion and dismissal for lack of jurisdiction of so much of this case relating to tax years 2022 and 2023.
The Court will hold the parties' Proposed Stipulated Decision, which addresses the notice of deficiency issued for petitioner's 2021 tax year, pending disposition of respondent's Motions to Dismiss for Lack of Jurisdiction and To Strike as to Tax Years 2022 and 2023.