Opinion
8881-23
07-06-2023
RAYMOND J. GRESALFI & CAMILLE GRESALFI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On June 30, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency, nor any other determination that would permit petitioners to invoke the jurisdiction of the Court in this case, has been issued to petitioners. Petitioners do not object to the granting of the Motion. Review of the record reveals no indication that respondent has acted, or failed to act, in any manner that could support the Court's jurisdiction in this case.
In consideration of the foregoing, it is
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction.