Opinion
26759-22
12-27-2023
LESLIE A. COLLINS & DOUGLAS S. DRAPER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On December 21, 2023, petitioners filed a Motion to Dismiss for Lack of Jurisdiction)motion to dismiss) on the grounds that respondent has made no determination concerning petitioners' income tax liabilities for petitioners' 2017, 2018, and 2019 tax years that would permit petitioners to invoke the jurisdiction of this Court. Petitioners state that respondent has no objection to the granting of the motion to dismiss.
Upon due consideration of the foregoing, it is
ORDERED that the above-referenced Motion to Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction.