Opinion
14922-20S
06-29-2021
Calicia Mullings Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On June 21, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to a Notice of Determination Concerning Collection Action and To Strike on the ground that no notice of determination concerning collection action has been issued to petitioner for tax year 2017 that would confer jurisdiction on this Court. Respondent states in the motion to dismiss that petitioner does not object to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case as relates to a notice of determination concerning collection action for tax year 2017 is dismissed for lack of jurisdiction. Petitioner is reminded that so much of this case as relates to a notice of deficiency for tax year 2017 remains pending before the Court.
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