Opinion
25945-21
02-16-2022
Jesus Barranca & Mindi R. Cordell Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On November 30, 2021, respondent filed a motion to dismiss for lack of jurisdiction on the ground that no notice of deficiency or notice of determination for tax years 2019 and 2020 was issued to petitioners that would permit them to invoke the jurisdiction of this Court. On December 1, 2021, petitioners filed a response to motion to dismiss for lack of jurisdiction, stating therein that they have no objection to the granting of the motion.
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.