Opinion
29355-21
04-18-2022
RICHARD P. LAW, DECEASED, Petitioner 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 February 1, 2022, on the ground that the petition was not filed by the taxpayer or by a person lawfully authorized to represent the taxpayer, it appearing that there is 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.