Opinion
1205-22S
06-13-2022
JASON SWEAT & FAITH SWEAT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Upon due consideration of respondent's motion to dismiss for lack of jurisdiction as to determination concerning collection action and to strike as to determination concerning collection action, filed April 1, 2022, on the grounds that no notice of determination concerning collection action has been issued for petitioners' 2018 tax year, and it appearing that petitioners have no objection to the granting of that motion, it is
ORDERED that respondent's above-referenced motion is granted and so much of this case relating to a notice of determination concerning collection action for petitioners' 2018 tax year is dismissed for lack of jurisdiction and deemed stricken from the Court's record in this case. Petitioners are advised that their claims concerning the notice of deficiency issued for their 2018 tax year remain pending before this Court.