Opinion
22398-21
04-13-2022
AUSTIN GERALD ROBLES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On November 1, 2021, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to Notice of Determination Concerning Collection Action and Notice of Final Determination for Disallowance of Interest Abatement Claim, on the ground that no notice of determination concerning collection action pursuant to section 6320 and/or 6330 of the Internal Revenue Code (I.R.C.) or notice of final determination for disallowance of interest abatement claim under section 6404, I.R.C., had been sent to petitioner with respect to the taxable year 2018, as of the date the petition herein was filed, nor had petitioner filed a claim for interest abatement. 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 just-referenced Motion To Dismiss For Lack of Jurisdiction as to Notice of Determination Concerning Collection Action and Notice of Final Determination for Disallowance of Interest Abatement Claim is granted. This case is dismissed for lack of jurisdiction as to any notice of determination concerning collection action and any claim regarding interest abatement for 2018, and references in the petition to such a notices are deemed stricken.