Opinion
29345-21
03-11-2022
Jim P. Harper & Murrie L. Harper Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On September 7, 2021, petitioners filed the petition to commence this case, indicating therein that they seek to challenge a notice of determination concerning collection action for their 2019 tax year. No notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court is attached to the petition.
On December 21, 2021, respondent filed a motion to dismiss for lack of jurisdiction (motion to dismiss) on the ground that no notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court as to tax year 2019 was issued to petitioners. On January 4, 2022, petitioners filed a document titled "motion for withdrawals of all Internal Revenue Service findings and for adjudications of all claims upon Tax Court Rule 39 ETC". Although the Court provided petitioners the opportunity to file an objection, if any, to respondent's motion to dismiss, petitioners have not done so. The record reflects that petitioners have failed to produce or otherwise demonstrate that they have been issued any notice of deficiency or notice of determination that would permit them to invoke the jurisdiction of this Court.
In view of the foregoing, it is
ORDERED that respondent's motion to dismiss for lack of jurisdiction is granted and this case is dismissed for lack of jurisdiction. It is further
ORDERED that petitioners' motion for withdrawals of all Internal Revenue Service findings and for adjudications of all claims upon Tax Court Rule 39 ETC is denied.