Opinion
14069-21S
12-08-2021
Terrence Daniel & Rita Daniel Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On October 18, 2021, respondent filed a motion to dismiss for lack of jurisdiction on the ground that no notice of deficiency or notice of determination was issued to petitioners that would permit them to invoke the jurisdiction of this Court as to their 2019 tax year. Although the court directed petitioners to file an objection, if any, petitioners have not done so.
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.