Opinion
912-21S
06-28-2021
Michelle Amber Clark Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On June 16, 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 states in the motion to dismiss that petitioner does not object to the granting of the motion. The record establishes that the petition was not timely filed.
Upon due consideration, it is
ORDERED that the Court's Order To Show Cause, dated May 26, 2021, is hereby made absolute. It is further
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction.