Opinion
15605-24S
11-15-2024
APRIL DAWN PRICE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On September 25, 2024, petitioner filed the Petition to commence this case, indicating therein that she seeks review with respect to a notice of determination concerning collection action and a notice of determination concerning relief from joint and several liability under section 6015 issued for her 2018 tax year. However, only a notice of determination concerning relief from joint and several liability under section 6015 issued for petitioner's 2018 tax year is attached to the petition.
On November 14, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction, requesting therein that so much of this case relating to a notice of determination concerning collection action be dismissed on the grounds that no such notice as to petitioner's 2018 tax year was issued that would permit petitioner to invoke the jurisdiction of this Court.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is recharacterized as a Motion to Dismiss for Lack of Jurisdiction as to a Notice of Determination Concerning Collection Action. It is further
ORDERED that, on or before December 9, 2024, petitioner shall file an objection, if any, to respondent's above-referenced motion. Failure to file an objection may result in the granting of the motion. Petitioner is advised that respondent's motion does not request the dismissal of so much of this case relating to the notice of determination concerning joint and several liability under section 6015 issued for her 2018 tax year. The Court will take appropriate action after the time for filing a timely objection.