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Bean v. Comm'r of Internal Revenue

United States Tax Court
Nov 30, 2022
No. 28679-21S (U.S.T.C. Nov. 30, 2022)

Opinion

28679-21S

11-30-2022

CHARLES A. BEAN & TRACI M. BEAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On December 8, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that the petition was not filed within the time prescribed in the Internal Revenue Code. Although the Court provided petitioners the opportunity to file an objection, if any, to respondent's motion, petitioners have not done so. The record establishes that the petition was not timely filed. See I.R.C. sections 6213(a) and 7502; Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. __ (Nov. 29, 2022).

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.


Summaries of

Bean v. Comm'r of Internal Revenue

United States Tax Court
Nov 30, 2022
No. 28679-21S (U.S.T.C. Nov. 30, 2022)
Case details for

Bean v. Comm'r of Internal Revenue

Case Details

Full title:CHARLES A. BEAN & TRACI M. BEAN, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Nov 30, 2022

Citations

No. 28679-21S (U.S.T.C. Nov. 30, 2022)