Opinion
7447-23P
07-11-2023
LUAN K. NGUYEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 23, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction seeking to dismiss this case as to tax years 2016 through 2023 on the ground that no notice of certification of your seriously delinquent federal tax debt to the Department of State or any other notice of determination has been issued to petitioner or tax years 2016 through 2023 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 certification of your seriously delinquent federal tax debt to the Department of State for tax years 2016 through 2023 is dismissed for lack of jurisdiction. Petitioner is reminded that so much of this case as relates to a notice of certification of your seriously delinquent federal tax debt to the Department of State for tax year 2007 remains pending before the Court.