Opinion
20893-21
03-30-2022
JEANETTE WAITHE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge
On December 21, 2021, respondent filed in the abovedocketed case a document in the nature of a Motion To Dismiss for Lack of Jurisdiction and To Strike as to the Notice of Determination, on the ground that no notice of determination concerning collection action pursuant to section 6320 and/or 6330 of the Internal Revenue Code (I.R.C.) had been sent to petitioner with respect to the taxable year 2017, as of the date the petition herein was filed. Accordingly, upon due consideration, it is
ORDERED that respondent's motion filed December 21, 2021, shall be recharacterized as a Motion To Dismiss for Lack of Jurisdiction and To Strike as to the Notice of Determination. It is further
ORDERED that, on or before April 27, 2022, petitioner shall file an objection, if any, to respondent's just-referenced motion. Failure to comply with this Order may result in the granting of respondent's motion and partial dismissal of the instant case as to a notice of determination concerning collection action or other appropriate action by this Court. The case as to the notice of deficiency for 2017 is not affected by respondent's motion and will continue before the Court, regardless of any action on the motion.
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