Opinion
12576-21SL
04-28-2022
CURTIS S. GARFIELD & MARGARET A. GARFIELD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Maurice B. Foley, Chief Judge.
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction and Strike Taxable Years 2010 and 2011, filed September 2, 2021, is granted in that so much of this case as pertains to petitioners' taxable years 2010 or 2011 is dismissed for lack of jurisdiction.