Opinion
20099-23
04-08-2024
JADE CRYSTAL WIEDENHOEFT & ALEXANDER JOSEPH WIEDENHOEFT, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On February 21, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction and To Strike as to Notice of Final Determination for Disallowance of Interest Abatement Claim. As grounds for his motion, respondent asserts that petitioners were not issued any such notice, nor have petitioners filed any claim for interest abatement, with respect to petitioners' 2021 tax year that would permit them to invoke the jurisdiction of this Court. Although the Court provided petitioners the opportunity to file an objection, if any, to respondent's motion, petitioners have not done so.
Upon due consideration of the foregoing, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction and To Strike as to Notice of Final Determination for Disallowance of Interest Abatement Claim is granted in that so much of this case relating to an interest abatement claim is dismissed for lack of jurisdiction and deemed stricken from the Court's record.
Petitioners are advised that so much of this case relating to the notice of deficiency issued for their 2021 tax year remains pending before this Court.