Opinion
25214-21
12-03-2021
Derek J. Falter & Angela A. Falter Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
Upon due consideration of respondent's motion to dismiss for lack of jurisdiction, filed November 22, 2021, it appearing that the notice of deficiency upon which this case is based is invalid, and there being no objection to the granting of the motion, it is
ORDERED that respondent's above-referenced motion is granted in that this case is dismissed for lack of jurisdiction on the ground that the notice of deficiency is invalid.