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Brown v. Comm'r of Internal Revenue

United States Tax Court
Mar 6, 2023
No. 6322-22 (U.S.T.C. Mar. 6, 2023)

Opinion

6322-22

03-06-2023

FRANKIE BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Alina I. Marshall Judge

On January 5, 2023, the parties filed a Proposed Stipulated Decision for the Court's Consideration. By Order to Show Cause, dated February 6, 2023, the Court directed the parties to show cause why this case should not be dismissed for lack of jurisdiction on the ground that the petition was not timely filed. On February 13, 2023, respondent filed a Response to the order to show cause, stating that he does not know of any reason the Court should not dismiss this case for lack of jurisdiction. Respondent's response states that petitioner is not aware of any reason the Court should not dismiss this case for lack of jurisdiction. Upon due consideration, it is

ORDERED that the parties' P roposed Stipulated Decision, filed January 5, 2023, is hereby deemed stricken from the Court's record in this case. It is further

ORDERED that the Court's Order to Show Cause, dated February 6, 2023, is hereby made absolute. It is further

ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the ground that the petition was not timely filed as to tax year 2018.


Summaries of

Brown v. Comm'r of Internal Revenue

United States Tax Court
Mar 6, 2023
No. 6322-22 (U.S.T.C. Mar. 6, 2023)
Case details for

Brown v. Comm'r of Internal Revenue

Case Details

Full title:FRANKIE BROWN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 6, 2023

Citations

No. 6322-22 (U.S.T.C. Mar. 6, 2023)