Opinion
31568-21S
07-19-2022
PAUL A. CARUSO & KAREN R. OTTO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
No notice sufficient to confer jurisdiction upon the Court was attached to the petition filed September 21, 2021. On January 4, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice sufficient to confer jurisdiction upon the Court in this case was issued to petitioners. Although directed to file an objection, if any, to the motion, no response was received from petitioners.
Accordingly, and for the reasons set forth in respondent's motion, it is
ORDERED that respondent's motion is granted, and this case is dismissed for lack of jurisdiction.