Opinion
13602-22
01-27-2023
TODD SKLAR & KAREN SKLAR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On September 23, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that no notice of final determination of relief under section 6015(e)(1)(A)(i)(I) has been issued to petitioners for any of the periods at issue, petitioners did not file or request relief under section 6015(e)(1)(A)(i)(II) for any of the periods at issue, and petitioners did not raise such a claim in a hearing under section 6320 or 6330 for any of the period at issue. However, respondent does not state whether the Court has jurisdiction with respect to a notice of determination concerning collection action for petitioners' 2008 through 2012, 2014 and 2015 tax years.
Upon due consideration, it is
ORDERED that, on or before February 21, 2023, respondent shall file a supplement to his motion to dismiss. In the supplement, respondent shall set forth and discuss fully respondent's position of whether the Court has jurisdiction with respect to a notice of determination concerning collection action for petitioners' 2008 through 2012, 2014 and 2015 tax years.