Opinion
5877-24L
07-30-2024
JOHN DUVENAGE & CATHY DUVENAGE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On May 28, 2024, respondent filed in the above-docketed case a Motion to Dismiss for Lack of Jurisdiction on the grounds that no notice of determination concerning collection action had been sent to petitioners with respect to taxable years 2012 and 2021, nor had respondent made any other determination with respect to those tax years that would confer jurisdiction on the Court. Although the Court directed petitioners to file an objection, if any, to respondent's motion to dismiss, petitioners have 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.