Opinion
9051-21S
06-09-2021
Sergio Villa & Edith Mendoza Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On June 8, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the grounds: (1) the petition was not filed timely as to the deficiency notice dated February 10, 2020, issued to petitioners for taxable year 2017; and (2) no notice of determination under I.R.C. section 6320 or 6330 was issued to petitioners for taxable year 2017 that would confer jurisdiction upon the Court. In his motion to dismiss respondent states that petitioners do not object 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.