Opinion
32221-21
01-13-2022
Jason Hall & Jennifer Hall Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On January 10, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground no notice of deficiency or other notice of determination was issued to petitioners for the taxable year 2019 that would permit petitioners to invoke the Court's jurisdiction. Respondent states in the motion to dismiss that petitioners do not object to the granting of the 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.