Opinion
4715-23S
06-05-2023
MATTHEW RILEY & GESSIKA RILEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On May 24, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that no notice of deficiency was issued to petitioners, nor has respondent made any other determination, concerning petitioners' 2018 tax year that would permit petitioners to invoke the jurisdiction of this Court. Respondent indicates that petitioners have no objection to the granting of the motion.
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.