Opinion
11807-20
03-17-2022
Abdjul Martin & Melissa Martin 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 29, 2020, and petitioners' failure to respond as directed by the Court's order issued February 5, 2021, and the record of this case, it is
ORDERED that the above-referenced motion is granted and this case is dismissed on the ground that there is no record that a Notice of Final Determination authorized by § 6404 was mailed to petitioners or that a claim for interest abatement was made by them with respect to the 2014 and 2015 taxable years.