Opinion
34544-21L
02-22-2022
Daniel L. Cruz & Tatiana Cruz Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On February 18, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction at Docket Index No. 2. Thereafter, on the same date, respondent filed a second Motion to Dismiss for Lack of Jurisdiction at Docket Index No. 3. The Motions are substantively duplicative; however, unlike the former, the latter Motion has a properly completed certificate of service attached thereto.
For cause, it is
ORDERED that the Motion to Dismiss at Docket Index No. 2 is hereby deemed stricken from the record.