From Casetext: Smarter Legal Research

Cloud v. Comm'r of Internal Revenue

United States Tax Court
Oct 18, 2021
No. 7365-21S (U.S.T.C. Oct. 18, 2021)

Opinion

7365-21S

10-18-2021

Arlo Iron Cloud & Lisa M. Iron Cloud Petitioners v. Commissioner of Internal Revenue Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Maurice B. Foley, Chief Judge

On July 6, 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. Although the Court directed petitioners to file an objection, if any, to respondent's motion, to date no response has been received from petitioners. The record establishes that the petition was not timely filed.

Upon due consideration, it is

ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction.


Summaries of

Cloud v. Comm'r of Internal Revenue

United States Tax Court
Oct 18, 2021
No. 7365-21S (U.S.T.C. Oct. 18, 2021)
Case details for

Cloud v. Comm'r of Internal Revenue

Case Details

Full title:Arlo Iron Cloud & Lisa M. Iron Cloud Petitioners v. Commissioner of…

Court:United States Tax Court

Date published: Oct 18, 2021

Citations

No. 7365-21S (U.S.T.C. Oct. 18, 2021)