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Ankoma-Sey v. Comm'r of Internal Revenue

United States Tax Court
Mar 8, 2023
No. 34374-21 (U.S.T.C. Mar. 8, 2023)

Opinion

34374-21

03-08-2023

VICTOR K. ANKOMA-SEY & EFUA SIMPSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL

Patrick J. Urda, Judge

This case is currently calendared on the Court's Houston, Texas trial session, scheduled to begin March 27, 2023.

Pending before the Court is the Commissioner's motion to dismiss for lack of jurisdiction upon the ground that the petition was not filed within the time prescribed by Internal Revenue Code §§ 6213(a) or 7502. The Court issued an Order on January 23, 2023, directing petitioners Victor K. Ankoma-Sey and Efua Simpson to file a response to the motion to dismiss for lack of jurisdiction. There was no response filed by Mr. Ankoma-Sey and Ms. Simpson. The record herein establishes 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, it is

ORDERED that the Commissioner's motion to dismiss for lack of jurisdiction filed January 13, 2023, is granted, and this case is dismissed for lack of jurisdiction.


Summaries of

Ankoma-Sey v. Comm'r of Internal Revenue

United States Tax Court
Mar 8, 2023
No. 34374-21 (U.S.T.C. Mar. 8, 2023)
Case details for

Ankoma-Sey v. Comm'r of Internal Revenue

Case Details

Full title:VICTOR K. ANKOMA-SEY & EFUA SIMPSON, Petitioners v. COMMISSIONER OF…

Court:United States Tax Court

Date published: Mar 8, 2023

Citations

No. 34374-21 (U.S.T.C. Mar. 8, 2023)