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Viramontes v. Comm'r of Internal Revenue

United States Tax Court
Nov 3, 2022
No. 36498-21L (U.S.T.C. Nov. 3, 2022)

Opinion

36498-21L

11-03-2022

GERARDO VIRAMONTES & TERESA VIRAMONTES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge

No notice sufficient to confer jurisdiction upon the Court was attached to the petition filed December 6, 2021. On February 16, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice sufficient to confer jurisdiction upon the Court in this case was issued to petitioners. Petitioners did not respond to the Court's Order issued April 26, 2022. Accordingly, and for the reasons set forth in respondent's motion, it is

ORDERED that respondent's motion is granted, and this case is dismissed for lack of jurisdiction.


Summaries of

Viramontes v. Comm'r of Internal Revenue

United States Tax Court
Nov 3, 2022
No. 36498-21L (U.S.T.C. Nov. 3, 2022)
Case details for

Viramontes v. Comm'r of Internal Revenue

Case Details

Full title:GERARDO VIRAMONTES & TERESA VIRAMONTES, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Nov 3, 2022

Citations

No. 36498-21L (U.S.T.C. Nov. 3, 2022)