Opinion
18105-22
01-30-2023
DEBRA A. ROMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 25, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Notice of Determination Concerning Collection Action, asserting therein that no such notice sufficient to confer jurisdiction on this Court as to tax year 2020 was issued to petitioner. Although the Court provided petitioner the opportunity to file an objection, if any, to respondent's motion, petitioner has not done so.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Notice of Determination Concerning Collection Action is granted in that so much of this case relating to a notice of determination concerning collection action is dismissed for lack of jurisdiction and is deemed stricken from the Court's record in this case. Petitioner is advised that her claims concerning the notice of deficiency issued to her for her 2020 tax year remain pending before the Court.