Opinion
11847-23S
01-18-2024
AMAURY SOSA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On October 16, 2023, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction, seeking partial dismissal 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. Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, petitioner has failed to do so. ]
Upon due consideration, it is
ORDERED that respondent's just-referenced Motion To Dismiss For Lack of Jurisdiction is granted in that this case is dismissed for lack of jurisdiction as to any notice of determination concerning collection action for 2020, and references in the amended petition to such a notice are deemed stricken.