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Bescos v. Commissioner of Internal Revenue

United States Tax Court
Jun 3, 2021
No. 6582-20 (U.S.T.C. Jun. 3, 2021)

Opinion

6582-20

06-03-2021

Joseph A. Bescos & Zoraida A. Bescos Petitioners v. Commissioner of Internal Revenue Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Maurice B. Foley Chief Judge

On September 11, 2020, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency and no notice of determination concerning collection action was issued to petitioners for tax year 2019, nor has respondent made any other determination with respect to that year that would confer jurisdiction on this Court. Although the Court directed petitioners to file an objection, if any, to respondent's motion to dismiss, petitioners failed to do 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.


Summaries of

Bescos v. Commissioner of Internal Revenue

United States Tax Court
Jun 3, 2021
No. 6582-20 (U.S.T.C. Jun. 3, 2021)
Case details for

Bescos v. Commissioner of Internal Revenue

Case Details

Full title:Joseph A. Bescos & Zoraida A. Bescos Petitioners v. Commissioner of…

Court:United States Tax Court

Date published: Jun 3, 2021

Citations

No. 6582-20 (U.S.T.C. Jun. 3, 2021)