Opinion
36608-21S
02-17-2023
LORENZO L. ZAMORA & MARIA T. ZAMORA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Lewis R. Carluzzo Chief Special Trial Judge
This case is before the Court on respondent's motion to dismiss for lack of jurisdiction, filed January 23, 2023, and heard on February 13, 2023, when the case was called from the calendar for trial during the Houston, Texas, trial session. There was no appearance by or on behalf of petitioners. Counsel for respondent appeared and argued in support of the motion.
Premises considered, for the reasons set forth in respondent's motion, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that respondent's motion to dismiss for lack of jurisdiction is granted, and this case is dismissed for lack of jurisdiction upon the ground that respondent has not acted or failed ot act in any manner that would allow the Court to acquire jurisdiction over the matters placed in dispute in the petition.