Opinion
11760-21
01-27-2022
Martin T. Schnider & Janine Schnider Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge.
On October 21, 2021, respondent filed a motion to dismiss for lack of jurisdiction on the ground that no notice of deficiency or notice of determination sufficient to confer jurisdiction on this Court as to tax year 2019 was issued to petitioners. On January 23, 2022, petitioners filed a notice of no objection to motion to dismiss for lack of jurisdiction.
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.