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.