Opinion
10705-22
10-07-2022
BRYANT KEITH RODRIGUEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On May 4, 2022, petitioner filed the petition to commence this case. On the petition form, petitioner checked the boxes to indicate that with respect to tax year 2018 he seeks review of (1) a notice of deficiency, (2) a notice of determination concerning collection action, and (3) 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). Petitioner attached to the petition only a notice of deficiency issued to him for his 2018 tax year.
On June 15, 2022, respondent filed a motion to dismiss for lack of jurisdiction as to the notice of determination concerning collection action and petitioner's request for review of a notice of final determination for disallowance of an interest abatement claim. On August 9, 2022, respondent filed a first supplement to his motion. In the motion, as supplemented, respondent asserts that no notice of determination concerning collection action or notice of final determination for disallowance of interest abatement claim for petitioner's 2018 tax year sufficient to confer jurisdiction upon this Court was issued to petitioner, nor has petitioner filed any claim for abatement of interest related to his 2018 tax year. Although the Court directed petitioner to file an objection, if any, to respondent's motion, petitioner has not done so.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion, as supplemented, is granted in that 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) is dismissed for lack of jurisdiction and deemed stricken from the Court's record in this case. Petitioner is advised that his claims relating to the notice of deficiency issued for his 2018 tax year remain pending before the Court