Opinion
8445-20
12-20-2021
Michael Terry Schmeck & Donna Morgan Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On November 2, 2021, respondent filed a motion to dismiss for lack of jurisdiction, asserting therein that so much of this case relating to (1) a notice of determination concerning collection action, (2) a notice of final determination for disallowance of interest abatement claim, (3) a notice of determination concerning a request for relief from joint and several liability, and (4) a notice of certification of a seriously delinquent Federal tax debt to the Department of State, all purportedly issued with respect to petitioner's 2012 through 2017 tax years, should be dismissed for lack of jurisdiction. As grounds for his motion, respondent asserts that none of the above-referenced notices of determination have been issued to petitioners for their 2012 through 2017 tax years nor has respondent made any other determination with respect to petitioners' 2012 through 2017 tax years, except for the issuance of notices of deficiency for petitioners' 2012 through 2018 tax years. (Attached to respondent's response to the Court's Order dated November 3, 2020, filed November 12, 2020, are notices of deficiency, dated March 20, 2020, issued to petitioners for their 2012 through 2016 tax years and a notice of deficiency, dated March 16, 2020, issued to petitioners for their 2017 and 2018 tax years.) Although the Court provided petitioners the opportunity to file an objection, if any, to respondent's motion, petitioners have not done so.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted and so much of this case relating to (1) a notice of determination concerning collection action for petitioners' 2012 through 2017 tax years, (2) a notice of final determination or other determination for disallowance of interest abatement claim for petitioners' 2012 through 2017 tax years, (3) a notice of determination or other determination concerning a request for relief from joint and several liability for petitioners' 2012 through 2017 tax years, and (4) a notice of certification of a seriously delinquent Federal tax debt to the Department of State issued for petitioners' 2012 through 2017 tax years is dismissed for lack of jurisdiction and is deemed stricken from the Court's record in this case.
Petitioners are advised that their claims with respect to the notices of deficiency issued to them for their 2012 through 2018 tax years remain pending before the Court.