Opinion
10916-20SL
12-27-2021
Juanito Castillo Amparo, Jr. & Aurora Guevara Amparo Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On November 20, 2020, respondent filed a motion to dismiss for lack of jurisdiction on the ground that no notice of deficiency or notice of determination was issued to petitioners that would permit petitioners to invoke the jurisdiction of this Court with respect to their 2013, 2014, 2015, 2016, and 2017 tax years. 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.