Opinion
4049-21
08-27-2021
Steve Rusche & Donna Rusche Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge.
On June 4, 2021, respondent filed a motion to dismiss for lack of jurisdiction on the ground that no notice of deficiency or notice of determination was issued to petitioners sufficient to confer jurisdiction on this Court with respect to petitioners' 2018 and 2019 tax years. Although the Court directed petitioners to file an objection, if any, petitioners have failed to do 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.