Opinion
16249-22S
10-04-2022
GORDON L. POTTS & KIMBERLY K. POTTS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On August 5, 2022, respondent filed a motion to dismiss for lack of jurisdiction on the ground that no notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court as to taxable year 2016 or any 2016 taxable period was issued to petitioners. Although the Court provided petitioners the opportunity to file an objection, if any, to respondent's motion, 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.