Opinion
11999-20S
10-25-2021
Sudip Majumder & Tultul Majumder Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On October 2, 2020, petitioners filed the petition to commence this case, indicating that they seek review of a purported notice of deficiency issued for their 2014 and 2015 tax years. No notice of deficiency or notice of determination is attached to that petition.
On November 18, 2020, respondent filed a motion to dismiss for lack of jurisdiction on the ground that no notice of deficiency or notice of determination for tax years 2014 and 2015 was issued to petitioners that would permit petitioners to invoke the jurisdiction of this Court. Although the Court directed petitioners to file an objection, if any, to respondent's motion to dismiss, petitioners have not done so.
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.