Opinion
5574-22
07-07-2022
MARTHA TRELLES & CAESAR TRELLES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On May 6, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency has been issued to petitioners for the taxable year 2019, nor has respondent made any other determination for such year that would permit petitioners to invoke the jurisdiction of this Court. Petitioners do not object to the granting of the Motion.
Upon due consideration of the foregoing, it is
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction.