Welch v. Comm'r of Internal Revenue

Full title: Dawn Welch Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Jan 31, 2022

No. 9504-21 (U.S.T.C. Jan. 31, 2022)

Opinion

9504-21

01-31-2022

Dawn Welch Petitioner v. Commissioner of Internal Revenue Respondent

Maurice B. Foley Chief Judge

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Maurice B. Foley Chief Judge

On November 10, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the Petition 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.

Upon due consideration of the foregoing, it is

ORDERED that the Court's Order to Show Cause served August 9, 2021, is hereby made absolute. It is further

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