Shirazy v. Comm'r of Internal Revenue

Full title: Sima Shirazy, Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Apr 26, 2024

No. 13534-23 (U.S.T.C. Apr. 26, 2024)

Opinion

13534-23

04-26-2024

Sima Shirazy, Petitioner v. Commissioner of Internal Revenue Respondent

Kathleen Kerrigan Chief Judge

Received 10/19/23

Filed 10/19/23

Document No. 6

MOTION TO DISMISS FOR LACK OF JURISDICTION AS TO NOTICE OF DEFICIENCY, NOTICE OF DETERMINATION CONCERNING COLLECTION ACTION, NOTICE OF DETERMINATION CONCERNING RELIEF FROM JOINT AND SEVERAL LIABILITY UNDER SECTION 6015, AND NOTICE OF CERTIFICATION OF YOUR SERIOUSLY DELINQUENT FEDERAL TAX DEBT TO THE DEPARTMENT OF STATE FOR TAXABLE YEARS 2017, 2018, 2019, AND 2020

Kathleen Kerrigan Chief Judge

It is ORDE2R0E2D0 as follows:

This motion is GRANTED