Opinion
16960-21
03-21-2023
AARON MATTHEW SCHULTZ & JEAN SCHULTZ, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Ronald L. Buch, Judge.
This case is calendared for trial at the Court's March 27, 2023, St. Paul, Minnesota trial session. On March 20, 2023, the Commissioner filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no valid statutory notice of deficiency was issued to petitioners. Petitioners do not object to the motion to dismiss. For the reasons stated in the Commissioner's motion, it is
ORDERED that the Commissioner's Motion to Dismiss for Lack of Jurisdiction filed March 20, 2023, is granted and this case is dismissed for lack of jurisdiction.