Opinion
30664-21
04-21-2023
JOSEPH BRUCE GLIVAR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge.
Upon due consideration of respondent's Motion to Dismiss for Lack of Jurisdiction, filed January 4, 2022; it appearing that the Petition to commence this case was not filed within the time prescribed by the Internal Revenue Code; and petitioner no longer having any objection to the granting of the Motion, it is
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction.