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Chevrie v. Commissioner of Internal Revenue

United States Tax Court
Jun 1, 2021
No. 1139-21 (U.S.T.C. Jun. 1, 2021)

Opinion

1139-21

06-01-2021

Roy Chevrie, III & Sandra K. Chevrie Petitioners v. Commissioner of Internal Revenue Respondent


ORDER

Maurice B. Foley Chief Judge

On May 13, 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. Respondent stated in his motion that petitioners did not object to the granting of that motion. Accordingly, on May 18, 2021, the Court entered an Order of Dismissal for Lack of Jurisdiction in this case.

On May 21, 2021, respondent filed a Status Report in which, among other things, respondent states that his representation in his above-described motion that petitioners did not object to the granting of the motion was made in error.

Accordingly, and for cause, it is

ORDERED the Court's Order of Dismissal for Lack of Jurisdiction, entered May 18, 2021, is vacated and set aside. It is further

ORDERED that, on or before June 28, 2021, petitioners shall file an objection, if any, to respondent's Motion To Dismiss for Lack of Jurisdiction. Failure to file an objection may result in the granting of the motion or other appropriate action of the Court.


Summaries of

Chevrie v. Commissioner of Internal Revenue

United States Tax Court
Jun 1, 2021
No. 1139-21 (U.S.T.C. Jun. 1, 2021)
Case details for

Chevrie v. Commissioner of Internal Revenue

Case Details

Full title:Roy Chevrie, III & Sandra K. Chevrie Petitioners v. Commissioner of…

Court:United States Tax Court

Date published: Jun 1, 2021

Citations

No. 1139-21 (U.S.T.C. Jun. 1, 2021)