Opinion
13068-22
10-26-2022
THOMAS R. HERBECK & LUCILLA J. HERBECK, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN CHIEF JUDGE
Upon due consideration and for cause, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to 2021 is granted in that so much of this case as pertains to petitioners' taxable year 2021 is dismissed for lack of jurisdiction. It is further
ORDERED that petitioners' Motion to Proceed Remotely is denied as moot.