Opinion
24402-21S
04-28-2022
AMANDA WATERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley Chief Judge
On January 10, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Determination Concerning Collection Action on the ground that no notice of determination concerning collection action has been issued to petitioner for tax year 2017 that would confer jurisdiction on this Court. Respondent states in the motion that petitioner does not object to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case as relates to a notice of determination concerning collection action for tax year 2017 is dismissed for lack of jurisdiction. Petitioner is reminded that so much of this case as relates to a notice of determination concerning relief from joint and several liability under section 6015 for tax year 2017 remains pending before the Court.
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