Opinion
15156-23
01-25-2024
ROE COMBS & BONNIE COMBS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
KATHLEEN KERRIGAN CHIEF JUDGE.
On October 19, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency was issued to petitioners for tax years 2014 and 2018, nor had respondent made any other determination with respect to those tax years that would confer jurisdiction on this Court. Although the Court directed petitioners to file an objection 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.