Opinion
11118-20
03-17-2022
Paul E. Tyler & Michelle L. Tyler Petitioners v. Commissioner of Internal Revenue Respondent,
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
Upon due consideration of respondent's Motion to Dismiss for Lack of Jurisdiction, filed January 11, 2021, petitioners' failure to respond thereto as directed by the Court's Order issued February 22, 2021, and the record of this case, it is
ORDERED that the above-referenced motion is granted, and this case is dismissed for lack of jurisdiction.