Opinion
24455-21S
11-30-2021
Juan Carlos Martinez & Cindy Martinez Petitioners v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge.
On November 19, 2021, respondent filed a motion to dismiss for lack of jurisdiction as to the taxable years 2019 and 2021 and to strike on the ground that no notice of deficiency or notice of determination was issued to petitioners that would permit petitioners to invoke the jurisdiction of this Court as to their 2019 and 2021 tax years. Respondent states that petitioners have no objection to the granting of the motion.
Upon due consideration, it is
ORDERED that respondent's above-referenced motion is granted in that so much of this case relating to tax years 2019 and 2021 is dismissed for lack of jurisdiction and is deemed stricken from the Court's record in this case.