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Cordova v. Comm'r of Internal Revenue

United States Tax Court
Mar 28, 2023
No. 37849-21S (U.S.T.C. Mar. 28, 2023)

Opinion

37849-21S

03-28-2023

JUAN CARLOS CORDOVA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Peter J. Panuthos Special Trial Judge.

On March 16, 2023, respondent filed with the Court a Motion to Dismiss for Lack of Jurisdiction on the ground that the petition was not timely filed. When this case was called from the calendar for the Trial Session of the Court at San Francisco, California on March 20, 2023, there was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard.

Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed March 16, 2023, is granted due to the petition not being filed timely.


Summaries of

Cordova v. Comm'r of Internal Revenue

United States Tax Court
Mar 28, 2023
No. 37849-21S (U.S.T.C. Mar. 28, 2023)
Case details for

Cordova v. Comm'r of Internal Revenue

Case Details

Full title:JUAN CARLOS CORDOVA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 28, 2023

Citations

No. 37849-21S (U.S.T.C. Mar. 28, 2023)