Opinion
11565-20
12-20-2021
Stephen T. Swales & Jennifer L. Swales Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On November 19, 2020, respondent filed a motion to dismiss for lack of jurisdiction on the ground that no notice of deficiency or notice of determination that would permit petitioners to invoke the jurisdiction of this Court as to their 2013 tax year was issued to petitioners. Although the Court provided petitioners the opportunity to file an objection, if any, to respondent's motion, petitioners have not done so.
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.