Opinion
8494-24
07-15-2024
ESTATE OF RUTH E. ARMKNECHT, DECEASED, RICHARD F. ARMKNECHT, III., EXECUTOR, Petitioner(s) v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On July 11, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Therein, respondent moves that this case be dismissed for lack of jurisdiction on the ground that no notice of deficiency, nor any other determination sufficient to confer jurisdiction on the Court, has been issued to petitioner(s). There is no objection to the granting of the Motion.
Upon due consideration; there being no indication in the record that respondent has acted-or failed to act-in any manner that could support the Court's jurisdiction in this case; and for cause, it is
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction.