Opinion
25834-21
09-16-2022
ERIKA GONZALES & MIGUEL GONZALES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan, Chief Judge
Pending before the Court is respondent's Motion to Dismiss for Lack of Jurisdiction as to the Taxable Year 2021 and to Strike, filed November 3, 2021. Although the Court directed petitioners to file an objection, if any, to the Motion, petitioners failed to do so. There is no indication in the record that respondent has made any determination that would permit petitioners to invoke the jurisdiction of this Court for the taxable year 2021.
Upon due consideration and for cause, it is
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction as to the taxable year 2021. It is further
ORDERED that so much of this case relating to the taxable year 2021 is hereby deemed stricken from the Court's record in this case.
Petitioners are advised that their claims with respect to the taxable year 2018 remain pending before the Court in this case.