Opinion
20293-21S
12-15-2021
Yolanda D. Brown & Dwayne C. Brown Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On October 14, 2021, respondent filed in the above-docketed case 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. Shortly before that date, on October 4, 2021, the Court had received from petitioners a letter advising that the matter had been resolved administratively with the Internal Revenue Service (IRS) and requesting that the case be dismissed. The record shows that the petition was not timely filed.
Upon due consideration, it is
ORDERED that respondent's just-referenced Motion To Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction.