Opinion
6252-21S
12-02-2021
James Pozas & Cynthia R. Pozas Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On August 26, 2021, respondent filed a Motion To Dismiss in Part and To Strike the Portion of the Petition that seeks a Redetermination of a Notice of Final Determination for (Full/Partial) Disallowance of Interest Abatement Claim (or Failure of IRS To Make a Final Determination within 180 Days after Claim for Abatement) on the ground that no notice of final determination for full / partial disallowance of interest abatement claim has been issued to petitioners for tax years 2017 and 2018 that would confer jurisdiction on this Court. Although the Court directed petitioners to file an objection, if any, to respondent's motion to dismiss, petitioners failed to do so.
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 final determination for full / partial disallowance of interest abatement claim for tax years 2017 and 2018 is dismissed for lack of jurisdiction. Petitioners are reminded that so much of this case as relates to a notice of deficiency for tax years 2017 and 2018 remains pending before the Court.