Opinion
3399-24S
04-19-2024
AMY RAWLINGS & THOMAS RAWLINGS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On April 18, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction (motion to dismiss). In his motion, respondent requests that, with respect to petitioners' 2021 tax year, so much of this case relating to a notice of determination concerning collection action and a notice of final determination for disallowance of interest abatement claim (or failure of IRS to make final determination within 180 days after claim for abatement) be dismissed for lack of jurisdiction on the grounds that petitioners have not been issued any such notices nor have petitioners filed any claim for interest abatement that would permit them to invoke the jurisdiction of this Court. Respondent represents that petitioners do not object to the granting of the motion to dismiss.
Upon due consideration of the foregoing, 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 and an Interest Abatement Claim. It is further
ORDERED that respondent's above-referenced motion is granted and so much of this case relating to a notice of determination concerning collection action and a claim regarding interest abatement is dismissed for lack of jurisdiction and deemed stricken from the Court's record.