Opinion
7925-23
12-07-2023
STACEY E. TROSPER & STEVEN E. BELL, DECEASED, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Mary Ann Cohen, Judge
This case is before the undersigned for action on respondent's Motion to Dismiss for Failure to State a Claim Upon Which Relief Can be Granted as to Petitioners' Notice of Certification of Seriously Delinquent Federal Tax Debt Allegation and to Strike filed July 25, 2023. Petitioners' response was filed September 8, 2023.
Petitioners' Response fails to address the authorities cited in respondent's Motion showing that the validity of the underlying liability cannot be adjudicated in an action under I.R.C. § 7345. The Amended Petition includes a challenge to a Notice of Determination concerning collection action, and respondent does not seek dismissal as to that. Neither the Amended Petition, the amendment to it, nor the Response asserts facts affecting the correctness of the certification of a seriously delinquent Federal tax liability.
Upon due consideration and for cause, it is hereby
ORDERED that respondent's Motion to Dismiss for Failure to State a Claim Upon Which Relief Can be Granted as to Petitioners' Notice of Certification of Seriously Delinquent Federal Tax Debt Allegation and to Strike filed July 25, 2023, is granted, and allegations in the First Amendment to the First Amended Petition addressing the Notice of Certification of Seriously Delinquent Federal Tax Debt are hereby stricken. Petitioners are advised that their claims with respect to the Notice of Determination concerning collection action remain pending before this Court. It is further
ORDERED that the caption of this case of this case is amended by adding the letter "L" to the docket number. It is further
ORDERED that the Clerk of the Court shall add the "L" to the docket sheet and other records of her office and process this case to trial or other disposition according to the Lien and Levy Action Procedures provided by Rules 330 et. seq., Tax Court Rules of Practice and Procedure.