Opinion
23218-22S
01-05-2023
MOZELLE WINONA ANDRULOT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On November 23, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction. Although petitioner was directed to file an objection, if any, to the motion, no response was received.
The Tax Court is a court of limited jurisdiction, and we may exercise that jurisdiction only to the extent authorized by Congress. Naftel v. Commissioner, 85 T.C. 527, 529 (1985). The petition was not timely filed with the Court and thus, upon due consideration, it is
ORDERED that respondent's motion is granted, and this case is dismissed for lack of jurisdiction.