Opinion
9133-22
06-15-2022
TRAVIS J. WINTERS & JENNIFER WINTERS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge.
On June 14, 2022, respondent filed in the above docketed case a Motion To Dismiss for Lack of Jurisdiction and To Strike as to the Notice of Determination Concerning Collection Action and as to the Notice of Certification of Your Seriously Delinquent Federal Tax Debt to the Department of State and To Dismiss for Lack of Jurisdiction as to Jennifer Winters as to Taxable Year 2018, on the grounds: (1) 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 petitioners with respect to the taxable year 2018; (2) that neither petitioner was currently certified under section 7345(a), I.R.C., as an individual with a seriously delinquent tax debt; and (3) that no statutory notice of deficiency, as authorized by section 6212 and required by section 6213(a), I.R.C., to form the basis for a petition to this Court, had been sent to petitioner Jennifer Winters with respect to taxable year 2018, nor had respondent made any other determination with respect to Jennifer Winters's tax year 2018 that would confer jurisdiction on this Court, as of the date the petition herein was filed. In the motion, respondent indicated that petitioners had no objection to the granting thereof.
Upon due consideration, it is ORDERED that respondent's just referenced June 14, 2022, motion is granted in that it is further
ORDERED that this case is dismissed for lack of jurisdiction as to any notice of determination concerning collection action for 2018, or notice of certification of your seriously delinquent federal tax debt to the Department of State, and references in the petition to such notices are deemed stricken. It is further
ORDERED that this case is dismissed for lack of jurisdiction as to Jennifer Winters, and references in the petition to Jennifer Winters are deemed stricken. It is further
ORDERED that the caption of this case is amended to read "Travis J. Winters, Petitioner v. Commissioner of Internal Revenue, Respondent".