Opinion
5191-22
03-01-2023
STEPHANIE JEAN WARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On June 8, 2022, respondent filed in the above docketed case a Motion To Dismiss for Lack of Jurisdiction as to Notice of Determination Concerning Collection Action and as to Notice of Final Determination for [Full/Partial] Disallowance of Interest Abatement Claim (or Failure of IRS to Make Final Determination Within 180 Days After Claim for Abatement) and To Strike, on the grounds that: (1) 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 2019; and (2) the requirements of 6404(h), I.R.C, which are necessary to form the basis for a petition to this Court with respect to an interest abatement claim had not been satisfied, as of the date the petition herein was filed. Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, petitioner has failed to do so.
Upon due consideration, it is
ORDERED that respondent's just referenced Motion To Dismiss For Lack of Jurisdiction as to Notice of Determination Concerning Collection Action and as to Notice of Final Determination for [Full/Partial] Disallowance of Interest Abatement Claim (or Failure of IRS to Make Final Determination Within 180 Days After Claim for Abatement) and To Strike is granted. This case is dismissed for lack of jurisdiction as to any notice of determination concerning collection action or interest abatement claim for 2019, and references in the petition to such a notice or claim are deemed stricken.