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Morgan v. Comm'r of Internal Revenue

United States Tax Court
Mar 15, 2023
No. 1372-22 (U.S.T.C. Mar. 15, 2023)

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.


Summaries of

Morgan v. Comm'r of Internal Revenue

United States Tax Court
Mar 15, 2023
No. 1372-22 (U.S.T.C. Mar. 15, 2023)
Case details for

Morgan v. Comm'r of Internal Revenue

Case Details

Full title:QTAURAS R. MORGAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 15, 2023

Citations

No. 1372-22 (U.S.T.C. Mar. 15, 2023)