Beck v. Comm'r of Internal Revenue

Full title: Corinne Beck Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Mar 25, 2022

No. 28529-21 (U.S.T.C. Mar. 25, 2022)

Opinion

28529-21

03-25-2022

Corinne Beck 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 December 14, 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. On March 23, 2022, petitioner filed a Notice of No Objection to Motion to Dismiss for Lack of Jurisdiction. 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.