Opinion
15252-23
11-01-2023
APRIL J. BARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge.
On October 5, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground the petition was not filed within the time prescribed in the Internal Revenue Code. Respondent states in the motion to dismiss that petitioner does not object to the granting of the motion. The record establishes that the petition was not timely filed. See I.R.C. sections 6213(a) and 7502; Pugsley v. Commissioner, 749 F.2d 691, 692 (11th Cir. 1985); see also Allen v. Commissioner, 2022 WL 17825934 (11th Cir. 2022); Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126, 130, n.4 (2022) (collecting cases).
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.