Opinion
6740-19
01-06-2022
Leo Bradford Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Elizabeth Crewson Paris Judge
On December 14, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to taxable year 2015. The Notice of Deficiency as to taxable year 2015 is dated January 2, 2018. The last day to file a petition with this Court was April 2, 2018. The petition was untimely filed in this case on April 26, 2019. After due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to taxable year 2015 is granted.