Opinion
31153-21
03-11-2024
PAUL ANDREW FRUTIGER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Ronald L. Buch Judge
The Court issued its opinion in this case at 162 T.C. No. 5 (2024), in which the Court determined that the petition filed in this case was untimely and that this Court lacks jurisdiction over this case. For reasons more fully explained in that opinion, it is
ORDERED that this case is dismissed for lack of jurisdiction.