Opinion
21945-22L
05-11-2023
JEREMY YORK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Travis A. Greaves, Judge.
On April 20, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the Notice of Determination Concerning Collection Actions under Sections 6320 or 6330 of the Internal Revenue Code sent to petitioner with respect to taxable year 2018 is invalid. In the motion to dismiss, respondent explained that the Notice of Determination mailed to petitioner was for the incorrect tax year and the invalid notice that has been sent to petitioner is not sufficient to confer jurisdiction on the Court pursuant to I.R.C. section 6330 with respect to the taxable year 2018. Respondent further indicated that petitioner had no objection to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction.