Opinion
31871-21
03-09-2022
Pofirio C. Espinoza & Guadalupe O. Espinoza Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On March 7, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground that the petition was filed before respondent issued a notice of deficiency for the taxable year 2019. Respondent states in the motion to dismiss that petitioners do not object to the granting of the motion. Petitioners are advised that they may file a new petition for redetermination of deficiency for 2008 on or before the "Last Date to Petition Tax Court" printed on the notice of deficiency dated January 10, 2022, for 2019.
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.