Downing v. Comm'r of Internal Revenue

Full title: Tyshonda Downing Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Jan 25, 2022

No. 10508-20S (U.S.T.C. Jan. 25, 2022)

Opinion

10508-20S

01-25-2022

Tyshonda Downing 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 February 22, 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 petitioner to file an objection, if any, to respondent's Motion to Dismiss, petitioner failed to do so. The record shows that the Petition was not timely filed.

Upon due consideration of the foregoing, it is

ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction.