Opinion
15973-21S
10-05-2021
Albert David Moreno Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On August 17, 2021, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to the Notice of Determination Concerning Collection Action, the Notice of Final Determination Not To Abate Interest, the Notice of Determination Concerning Relief From Joint and Several Liability Under Section 6015, and the Notice of Certification of Your Seriously Delinquent Federal Tax Debt to the Department of State, on the ground that none of the four aforementioned notices pursuant to the Internal Revenue Code (I.R.C.) had been sent to petitioner with respect to the taxable year 2018, as of the date the petition herein was filed. In the motion, respondent indicated that petitioner had no objection to the granting thereof.
Upon due consideration, it is
ORDERED that respondent's just-referenced Motion To Dismiss For Lack of Jurisdiction as to the Notice of Determination Concerning Collection Action, the Notice of Final Determination Not To Abate Interest, the Notice of Determination Concerning Relief From Joint and Several Liability Under Section 6015, and the Notice of Certification of Your Seriously Delinquent Federal Tax Debt to the Department of State is granted. This case is dismissed for lack of jurisdiction as to any of the four aforementioned notices, and references thereto in the petition are deemed stricken.
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