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Contemporary Plan v. Comm'r of Internal Revenue

United States Tax Court
Dec 20, 2021
No. 11424-20 (U.S.T.C. Dec. 20, 2021)

Opinion

11424-20

12-20-2021

Contemporary Plan Petitioner v. Commissioner of Internal Revenue Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Maurice B. Foley, Chief Judge

On January 25, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground the petition was not filed within the time prescribed by the Internal Revenue Code. Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, petitioner failed to do so. 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

Contemporary Plan v. Comm'r of Internal Revenue

United States Tax Court
Dec 20, 2021
No. 11424-20 (U.S.T.C. Dec. 20, 2021)
Case details for

Contemporary Plan v. Comm'r of Internal Revenue

Case Details

Full title:Contemporary Plan Petitioner v. Commissioner of Internal Revenue Respondent

Court:United States Tax Court

Date published: Dec 20, 2021

Citations

No. 11424-20 (U.S.T.C. Dec. 20, 2021)