Opinion
291-21
03-17-2022
LaQuintin Jonquil Stewart Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Judge
On February 28, 2022, respondent filed a motion to dismiss for lack of jurisdiction upon the ground that the petition in this case was not filed within the time prescribed by I.R.C. § 6213(a) or § 7502. The Court directed petitioner to file a response by Order dated March 1, 2022. As of this date, no such response has been filed. Upon due consideration, it is
ORDERED that respondent's motion to dismiss is granted, and this case is dismissed for lack of jurisdiction. 1