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Beringer v. Comm'r of Internal Revenue

United States Tax Court
Oct 18, 2021
No. 10445-21 (U.S.T.C. Oct. 18, 2021)

Opinion

10445-21

10-18-2021

Mark Beringer & Patricia Beringer Petitioners v. Commissioner of Internal Revenue Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Maurice B. Foley Chief Judge

On July 21, 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 petitioners to file an objection, if any, to respondent's motion, to date no response has been received from petitioners. 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.


Summaries of

Beringer v. Comm'r of Internal Revenue

United States Tax Court
Oct 18, 2021
No. 10445-21 (U.S.T.C. Oct. 18, 2021)
Case details for

Beringer v. Comm'r of Internal Revenue

Case Details

Full title:Mark Beringer & Patricia Beringer Petitioners v. Commissioner of Internal…

Court:United States Tax Court

Date published: Oct 18, 2021

Citations

No. 10445-21 (U.S.T.C. Oct. 18, 2021)