Costilla v. Comm'r of Internal Revenue

Full title: Felix A. Costilla Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Jan 6, 2022

No. 9702-20 (U.S.T.C. Jan. 6, 2022)

Opinion

9702-20

01-06-2022

Felix A. Costilla Petitioner v. Commissioner of Internal Revenue Respondent

Maurice B. Foley, Chief Judge

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Maurice B. Foley, Chief Judge

On April 30, 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.