Opinion
11675-22S
08-12-2022
ARMANDO FEDERIC HIRALDO CRUZ & ALICIA HIRALDO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
On July 13, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to Notice of Determination, requesting that so much of this case relating to a notice of determination concerning collection action for tax year 2019 should be dismissed on the grounds that no such notice was issued to petitioners that would permit them to invoke the jurisdiction of this Court. Respondent states that petitioners have no objection to the granting of his motion.
Upon due consideration of the foregoing, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to a notice of determination concerning collection action for tax year 2019 is dismissed for lack of jurisdiction and is deemed stricken from the Court's record in this case. 1