Opinion
1928-24S
04-01-2024
DRU ANNE HEUN & PEDRO MANUEL URQUIA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On March 28, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of determination concerning collection action was sent to petitioners with respect to 2018, nor had respondent made, or failed to make, a determination concerning an abatement of interest claim for 2018. Respondent represents that petitioners do not object to the granting of this motion.
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.