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Santos v. Comm'r of Internal Revenue

United States Tax Court
Aug 11, 2021
No. 12071-21 (U.S.T.C. Aug. 11, 2021)

Opinion

12071-21

08-11-2021

Kirk S. Santos Petitioner v. Commissioner of Internal Revenue Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Maurice B. Foley, Chief Judge.

On August 11, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground the petition was not filed within the time prescribed in the Internal Revenue Code. Respondent states in the motion to dismiss that petitioner does not object to the granting of the motion.

Upon due consideration, it is

ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction.


Summaries of

Santos v. Comm'r of Internal Revenue

United States Tax Court
Aug 11, 2021
No. 12071-21 (U.S.T.C. Aug. 11, 2021)
Case details for

Santos v. Comm'r of Internal Revenue

Case Details

Full title:Kirk S. Santos Petitioner v. Commissioner of Internal Revenue Respondent

Court:United States Tax Court

Date published: Aug 11, 2021

Citations

No. 12071-21 (U.S.T.C. Aug. 11, 2021)