Opinion
29815-21S
03-10-2022
Tyson Rhett Winton & Taryn Winton Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
MAURICE B. FOLEY CHIEF JUDGE
On December 10, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the petition was not filed within the time prescribed by the Internal Revenue Code. Respondent indicates in his motion that, after the petition was filed, the IRS issued a "no change" certification to petitioners for their 2018 tax year and that this case will be administratively resolved accordingly. Respondent further indicates that petitioners do not object to the granting of the motion. The record establishes that the petition was not timely filed.
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. 1