Opinion
12779-21S
09-27-2021
Janice Lynn Binner Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On September 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. On September 23, 2021, 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.
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