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petition in this case, the Court granted respondent’s motion to
dismiss as to Leslie J. Elmore on the ground that a notice of
determination was not issued to her.
F. Petitioner’s Motion To Dismiss
As stated, petitioner filed a Motion to Dismiss. Respondent
filed an objection to petitioner’s motion. Pursuant to notice,
this matter was called for hearing (on two occasions) at the
Court’s motions session in Washington, D.C. Counsel for
respondent appeared at the hearings and offered argument in
opposition to petitioner’s motion to dismiss.4 Although there
was no appearance by or on behalf of petitioner at either
hearing, petitioner filed with the Court a written statement
pursuant to Rule 50(c), as well as a Response to respondent’s
objection.
3(...continued)
with this Court within 30 days of the District Court’s order
dismissing the action for lack of subject matter jurisdiction.
See Hickey v. Commissioner, T.C. Memo. 2003-76.
4 During the second hearing, counsel for respondent
informed the Court that the Office of Chief Appeals recently
issued Delegation Order No. App 8-a authorizing: (1) Appeals
officers and Settlement officers to conduct hearings and make
determinations under secs. 6320 and 6330; and (2) Appeals Team
Managers to review and approve such determinations. The
effective date of this delegation order is Mar. 17, 2003. The
delegation order concludes as follows: “To the extent that
authority previously exercised consistent with this order may
require ratification, it is hereby affirmed and ratified.”
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