Opinion
27804-21
02-17-2022
Bryan Harrison & Rosette Harrison 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 December 6, 2021; a review of the record revealing no indication that respondent has made any determination that would permit petitioners to invoke this Court's jurisdiction over the taxable year raised in the Petition; and there being no objection to the granting of the Motion, it is
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction. 1