Opinion
17581-23
01-10-2024
JOYCELYN P. WELCH & HERBERT WELCH, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On January 5, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that no notice of deficiency was issued to petitioners for tax year 2015, nor had respondent made any other determination with respect to 2015 that would confer jurisdiction on this Court. Respondent states therein that petitioners do not object to 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.