Opinion
25198-21L
07-14-2022
JASON ANTHONY TAYLOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Kathleen Kerrigan, Chief Judge
Petitioner filed a petition to commence the instant case on July 9, 2021. Attached to the petition was a Notice of Determination dated June 8, 2021, issued by the Internal Revenue Service for petitioner's taxable year 2006. Respondent filed an Answer to the petition on November 2, 2021, denying that "respondent erred" and also denying that "the collection statute of limitations is expired for the taxable year 2006."
On June 21, 2022, however, respondent filed a Motion to Dismiss for Lack of Jurisdiction. In his motion, respondent states that, for this taxpayer, "[t]he collection statute of limitations for taxable year 2006 expired on February 7, 2021." It also appears that petitioner may not have actually requested a collection hearing with respect to 2006; the motion explains that the settlement officer "erred when she reformed the taxable year on petitioner's CDP hearing request from 2013 to 2006... [in] an apparent effort to preserve the collection statute of limitations for the taxable year 2006." Respondent thus argues that "without a timely CDP hearing request for taxable year 2006, the subsequently issued Notice of Determination, which is only for the taxable year 2006, is invalid and the Court lacks jurisdiction in the judicial review of the Notice of Determination."
Whether this case is moot because respondent no longer intends to proceed with the proposed collection action, or whether the notice of determination was invalid, it is apparent that the levy proposed for petitioner's taxable year 2006 will not move forward and that the case should be dismissed. Petitioner does not object.
Premises considered, it is
ORDERED that respondent's motion to dismiss is granted in that this case is dismissed.