Arima v. Comm'r of Internal Revenue

Full title: Jon S. Arima Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Oct 6, 2021

No. 11503-19S (U.S.T.C. Oct. 6, 2021)

Opinion

11503-19S

10-06-2021

Jon S. Arima Petitioner v. Commissioner of Internal Revenue Respondent

Lewis R. Carluzzo, Chief Special Trial Judge.

ORDER

Lewis R. Carluzzo, Chief Special Trial Judge.

Because petitioner's motion for leave, filed October 2, 2021, does not explain why it was not timely submitted, it is

ORDERED that petitioner's motion is denied.

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