Opinion
25789-22S
02-01-2023
DELIR SHATAH & ATHRAA ATTO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On January 31, 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' 2021 tax year that would permit petitioners to invoke the jurisdiction of this Court. Respondent also states 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.