Lueker v. Comm'r of Internal Revenue

Full title: Elissa R. Lueker Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Dec 17, 2021

No. 21044-21 (U.S.T.C. Dec. 17, 2021)

Opinion

21044-21

12-17-2021

Elissa R. Lueker Petitioner v. Commissioner of Internal Revenue Respondent

Maurice B. Foley Chief Judge

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Maurice B. Foley Chief Judge

Upon due consideration of respondent's motion to dismiss for lack of jurisdiction, filed November 16, 2021, it appearing that the petition was not filed within the time prescribed by the Internal Revenue Code, and there being no 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.