Opinion
1372-22
03-15-2023
QTAURAS R. MORGAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On May 13, 2022, respondent filed in the above docketed case a Motion To Dismiss for Lack of Jurisdiction and To Strike as to the Notice of Determination Concerning Collection Action, on the ground that no notice of determination concerning collection action pursuant to section 6320 and/or 6330 of the Internal Revenue Code (I.R.C.) had been sent to petitioner with respect to the taxable year 2019, as of the date the petition herein was filed. Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, petitioner has failed to do so.
Upon due consideration, it is
ORDERED that respondent's just referenced Motion To Dismiss For Lack of Jurisdiction and To Strike as to the Notice of Determination Concerning Collection Action is granted. This case is dismissed for lack of jurisdiction as to any notice of determination concerning collection action for 2019, and references in the petition to such a notice are deemed stricken.