Opinion
2871-22
04-14-2022
GABE SPENCER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
On April 13, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to the Notice of Final Determination for Full/Partial Disallowance of Interest Abatement Claim (Or Failure of IRS to Make Final Determination Within 180 Days after Claim for Abatement) for Taxable Year 2018. In his motion to dismiss as to interest abatement claim for 2018, respondent states that petitioner does not object to the granting of the motion. Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted in that so much of this case relating to notice of final determination for disallowance of interest abatement claim for 2018 is dismissed for lack of jurisdiction. It is further
ORDERED that all references in the petition to the notice of final determination for disallowance of interest abatement claim for 2018 is deemed stricken.