Opinion
24423-22S
12-15-2023
GINA ALANA RUSSO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Peter J. Panuthos Special Trial Judge
By Notice served August 4, 2023, this case was calendared for trial on the Court's Los Angeles, California trial calendar which commenced on December 11, 2023. On October 27, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction. In his motion, respondent asserts that no statutory notices of determination concerning collection action were sent to petitioner for the taxable years 2017 and 2018. Further respondent asserts that a case was previously dismissed at docket 515-21S for the taxable year 2017.
By Order served November 22, 2023, the Court instructed petitioner to, on or before December 5, 2023, file a response to respondent's Motion to Dismiss for Lack of Jurisdiction, filed October 27, 2023. If petitioner objected to respondent's motion, any objection filed should state with specificity the reason(s) for the objection. Petitioner did not respond.
When this case was called from the calendar on December 11, 2023, at the Trial Session of the Court in Los Angeles, California, both petitioner and respondent's counsel appeared and were heard on the motion, during which petitioner indicated that, after speaking with respondent's counsel, she now understood and did not object to the granting of the motion.
Upon due consideration and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed October 27, 2023, is granted, and this case is dismissed for lack of jurisdiction.