Opinion
12823-20L
06-06-2022
MARLIN E. OVERTON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
On April 16, 2021, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction as to Alleged Notice of Deficiency for Years 2013 Through Present and as to Notice of Determination Concerning Collection Action for Years 2017 Through Present and To Strike, on the grounds: (1) That 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 petitioner with respect to taxable years 2013, 2014, 2015, 2016, 2017, 2018, and 2019; and (2) that no notice of determination pursuant to section 6320 and/or 6330, I.R.C., had been sent to petitioner with respect to the taxable years 2017, 2018, and 2019, that would confer jurisdiction on the Court, as of the date the petition herein was filed. In the motion, respondent further represented that petition had no objection thereto.
Accordingly, upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction as to Alleged Notice of Deficiency for Years 2013 Through Present and as to Notice of Determination Concerning Collection Action for Years 2017 Through Present and To Strike is granted. It is further
ORDERED that this case is dismissed in part for lack of jurisdiction as to an alleged notice of deficiency for taxable years 2013, 2014, 2015, 2016, 2017, 2018, and 2019, and references to such a notice in the First Amended Petition are deemed stricken. It is further
ORDERED that this case is dismissed in part for lack of jurisdiction as to an alleged notice of determination concerning collection action for taxable years 2017, 2018, and 2019, and references to such a notice in the First Amended Petition are deemed stricken.