Opinion
10324-24P
08-13-2024
SEAN DANIEL MCDOUGALL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of respondent's Motion to Dismiss for Lack of Jurisdiction as to Notice of Determination Concerning Relief From Joint and Several Liability Under Section 6015, filed August 12, 2024, and there being no objection to the granting of that Motion, it is
ORDERED that respondent's above-referenced Motion is granted, and so much of this case relating to a notice of determination concerning relief from joint and several liability under section 6015 (or the failure of the IRS to make such a determination within six months after the submission of an election or request for such relief) is dismissed for lack of jurisdiction. All references in the Petition to such a notice (or failure) are deemed stricken.