Opinion
12530-24S
09-19-2024
MARITA STREET, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge.
On September 17, 2024, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction as to a Notice of Determination Concerning Collection Action for Tax Year 2022 and To Strike, on the ground 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 petitioner with respect to the taxable year 2022, as of the date the petition herein was filed. In the motion, respondent indicated that petitioner had no objection to the granting thereof.
Upon due consideration, it is
ORDERED that respondent's just-referenced Motion To Dismiss for Lack of Jurisdiction as to a Notice of Determination Concerning Collection Action for Tax Year 2022 and To Strike is granted in that this case is dismissed for lack of jurisdiction as to any notice of determination concerning collection action for 2022, and references in the Petition and Attachment to Petition to such a notice are deemed stricken.