Opinion
23774-22
01-04-2023
CLARISSA SEDA COTTO & MIKE DANIEL DEAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On December 15, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency, nor any other determination that would permit petitioners to invoke the jurisdiction of the Court in this case, has been issued to petitioners. Petitioners do not object to the granting of the Motion.
Upon due consideration and for cause, it is
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction.