Opinion
29070-21S
03-29-2022
AILEEN H. ORMSBY & GEORGE W. ORMSBY, JR., Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge.
On December 20, 2021, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction as to the Years 2016 and 2017, as It Relates to a Purported Notice of Final Determination, and To Strike, on the grounds that: (1) As to 2016 and 2017, no notice of deficiency, as authorized by section 6212 and required by section 6213(a) of the Internal Revenue Code (I.R.C.) to form the basis for a petition to this Court, had been sent to petitioners with respect to taxable years 2016 and 2017, nor had respondent made any other determination with respect to petitioners' tax years 2016 and 2017 that would confer jurisdiction on the Court, as of the date the petition herein was filed; and (2) as to a Notice of Final Determination for [Full/Partial] of Interest Abatement Claim, petitioners had made no claim for interest abatement and respondent had not issued such a notice under section 6404, I.R.C. In the motion, respondent further indicated that petitioners had no objection to the granting thereof.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction as to the Years 2016 and 2017, as It Relates to a Purported Notice of Final Determination, and To Strike, is granted, and this case is dismissed for lack of jurisdiction as to taxable year 2016 and 2017 and as to any purported claim for interest abatement. References to those years and to interest abatement in the petition are deemed stricken.