ORDER
Upon consideration of petitioners-appellees' motion to dismiss and the response submitted in relation thereto,
It is determined that this Court lacks jurisdiction to entertain this appeal because the party against whom the summons was issued under 26 U.S.C. § 7602 has fully complied with the summons which thus deprives this Court of jurisdiction as there is no case or controversy to address in this appeal. DeFunis v. Odegaard,
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