Opinion
4538-22
01-18-2023
YOTOYA TOY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Christian N. Weiler, Judge.
This case is calendared for trial at the Court's March 27, 2023, session commencing Monday, March 27, 2022, in Los Angeles, California. On December 9, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Notice of Determination for Taxable Year 2019 and to Strike. In the motion, respondent states that this case, insofar as it relates a notice of determination concerning collection action for taxable year 2019, be dismissed for lack of jurisdiction upon the grounds that respondent has not issued petitioner a Notice of Determination as required to confer jurisdiction on this Court under I.R.C. sections 6320 or 6330 of the Internal Revenue Code. Petitioner was to file a response to respondent's motion on or before January 6, 2023. The Court has not received a response from petitioner to date.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to Notice of Determination for Taxable Year 2019 and to Strike, filed December 9, 2022, is hereby granted and this case is dismissed for lack of jurisdiction insofar as it relates to petitioner's taxable year 2019. It is further
ORDERED that all portions of paragraph 1 in the Petition in which reference is made to a notice of determination concerning collection action is stricken from the record in this case.