Opinion
24468-22
03-31-2023
VICTOR STEVEN RIVERA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On January 23, 2023, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction as to Notice of Determination (2019 and 2020) and Notice of Deficiency (2019), on the grounds: (1) As to notices of determination concerning collection action for 2019 and 2020, that no notice of determination concerning collection action pursuant to section 6320 and/or 6330 of the Internal Revenue Code (I.R.C.) had been sent to petitioner with respect to the taxable years 2019 and 2020, as of the date the petition herein was filed; and (2) as to a notice of deficiency for 2019, that the petition was not filed within the time prescribed by section 6213(a) or 7502, I.R.C. Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, petitioner has failed to do so.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted in that this case is in part as to any notice of determination concerning collection action for 2019 and 2020 and as to a notice of deficiency for 2019. References to such notices in the petition are deemed stricken. The case remains before the Court as to a notice of deficiency for 2020.