Opinion
9112-20
06-09-2021
Steven F. Lukacs & Laurie Lukacs Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge.
On October 28, 2020, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency or notice of determination concerning collection action had been sent to petitioners with respect to tax year 2017 prior to petitioners filing the petition. In the motion, respondent states that a notice of deficiency for petitioners' 2017 tax year was issued on September 14, 2020. Although the Court directed petitioners to file an Objection, if any, to respondent's motion to dismiss, petitioners failed to do so.
The foregoing considered, it is
ORDERED that respondent's motion to dismiss for lack of jurisdiction is granted and this case is dismissed for lack of jurisdiction.