Opinion
9207-20
03-17-2022
Jesse G. Yates, III & Melissa Long Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge.
Upon due consideration of respondent's Motion to Dismiss for Lack of Jurisdiction, filed March 8, 2021, petitioners' Objection thereto, filed March 22, 2021, and the record of this case, it is
ORDERED that the above-referenced motion is granted, and this case is dismissed on the ground no notice of determination had been issued to petitioners sufficient to confer jurisdiction upon the Court in this case. 1