Opinion
14983-22S
09-08-2022
JIMMY ROSADO, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On September 7, 2022, respondent filed in the above docketed case a Motion To Dismiss for Lack of Jurisdiction and To Strike insofar as concerns a notice of determination, 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.) had been sent to petitioner with respect to the taxable year 2020, as of the date the petition herein was filed. In the motion, respondent indicated that petitioner had no objection to the granting thereof.
Upon due consideration, it is
ORDERED that respondent's just referenced Motion To Dismiss For Lack of Jurisdiction and To Strike is granted. This case is dismissed for lack of jurisdiction as to any purported notice of determination concerning collection action for 2020, and references in the petition to such a notice are deemed stricken.