Opinion
1055-21S
06-07-2021
Stephen E. Igbinovia & Kelechi E. Igbinovia Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
MAURICE B. FOLEY, CHIEF JUDGE
On April 6, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency or notice of determination was issued to petitioners for taxable year 2018 that would permit petitioners to invoke the Court's jurisdiction, prior to petitioners' filing the petition. In the motion, respondent states that a notice of deficiency for tax year 2018 was issued to petitioners on February 16, 2021. Attached to the motion is a copy of the February 16, 2021, notice of deficiency. 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.