Pham v. Comm'r of Internal Revenue

Full title: CHIEU PHAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jan 9, 2023

No. 34294-21 (U.S.T.C. Jan. 9, 2023)

Opinion

34294-21

01-09-2023

CHIEU PHAM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge.

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge.

On January 27, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the Petition in this case was not filed within the time prescribed by the Internal Revenue Code. Although the Court directed petitioner to file an objection, if any, to respondent's Motion to Dismiss, petitioner failed to do so. The record shows that the Petition was not timely filed. See I.R.C. §§ 6213(a), 7502; Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022).

Upon due consideration of the foregoing, it is

ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction.