Banks v. Comm'r of Internal Revenue

Full title: Tavian Banks Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Mar 9, 2022

No. 23805-21 (U.S.T.C. Mar. 9, 2022)

Opinion

23805-21

03-09-2022

Tavian Banks 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 October 29, 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 date no response has been received from petitioner. The record establishes that the petition was not timely filed.

Upon due consideration, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction.