Opinion
17693-18L
01-18-2022
Mark McCarthy & Shannan McCarthy Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Peter J. Panuthos Special Trial Judge.
When this case was called for trial from the Court's October 25, 2021, Los Angeles, California remote trial calendar, there was no appearance by or on behalf of petitioners. Respondent appeared and was heard. In an Order dated December 9, 2021, the Court granted respondent's motion to dismiss for lack of jurisdiction, filed May 15, 2019, as supplemented on September 13, 2019, and amended on July 8, 2020, in that we lack jurisdiction to review each of the tax periods petitioner attempted to place in issue in this case. For the reasons more fully set forth in the Court's Order dated December 9, 2021, it is clear that this docket should be dismissed for lack of jurisdiction.
Premises considered, it is
ORDERED that this case is hereby dismissed for lack of jurisdiction.
This Order constitutes official notice of the same to the parties.