Opinion
19484-22S
10-11-2023
KEDO HIEU NGUYEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
This case is calendared for trial at the December 4, 2023, Phoenix, Arizona, Trial Session of the Court.
On October 10, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction and to Strike as to a Notice of Determination Concerning Collection Action for the Taxable Year 2019 (motion to dismiss), requesting the case be dismissed upon the ground that no notice of determination under I.R.C. § 6320 or 6330 was sent to petitioner with respect to taxable year 2019. Respondent further requests that all portions of paragraph 1 of the Petition in which reference is made to a Notice of Determination Concerning Collection Action for the taxable year 2019 be stricken. Respondent notes in his motion to dismiss that the IRS did issue a Notice of Deficiency dated June 27, 2022, to petitioner for taxable year 2019, and respondent asserts that that notice of deficiency is sufficient to confer jurisdiction on the Court for that year. Petitioner's views on the granting of the motion to dismiss are unknown.
Upon due consideration, it is
ORDERED that, on or before November 10, 2023, petitioner shall file a response to respondent's Motion to Dismiss for Lack of Jurisdiction and to Strike as to a Notice of Determination Concerning Collection Action for the Taxable Year 2019. Failure to comply with this Order may result in the granting of respondent's motion to dismiss.