Opinion
6821-21S
07-26-2022
KARIM MALOCHI NNAMDI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER OF DISMISSAL
Courtney D. Jones Judge
Petitioner filed the petition in this stand-alone innocent spouse case on February 16, 2021. Therein, he indicated that notices of determination concerning relief from joint and several liability under section 6015 were issued regarding tax years 2015 and 2017. Pending before the Court is respondent's Motion to Dismiss for Lack of Jurisdiction, filed on February 4, 2022 (Doc. #9). On February 18, 2022, respondent filed a First Supplement to Motion to Dismiss for Lack of Jurisdiction (Doc. #11).
On February 28, 2022 this case was called from the calendar at the remote trial session of the Court for Richmond, Virginia. Both parties appeared and were heard. At the calendar call, counsel for petitioner stated that petitioner agreed to dismiss the case with respect to tax year 2017 as petitioner and counsel believed that that tax year was requested in error. Respondent likewise agreed to dismissal with respect to tax year 2017.
The Court held the Motion in abeyance and ordered the parties to file status reports as to their positions regarding the Court's jurisdiction over the claim for tax year 2015. On July 1, 2022, the parties filed a joint status report wherein they stated that respondent believes, and petitioner is willing to concede, that the Court lacks jurisdiction in this case. The parties further stated that they have come to an agreement to resolve petitioner's claim without further Court involvement.
Premises considered, it is
ORDERED that respondent's Motion to Dismiss For Lack of Jurisdiction, filed February 4, 2022, is granted. It is further
ORDERED that this case is dismissed for lack of jurisdiction.