Escalante v. Comm'r of Internal Revenue

Full title: Saul O. Escalante Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Dec 8, 2021

No. 10464-21L (U.S.T.C. Dec. 8, 2021)

Opinion

10464-21L

12-08-2021

Saul O. Escalante Petitioner v. Commissioner of Internal Revenue Respondent

Maurice B. Foley, Chief Judge

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Maurice B. Foley, Chief Judge

Upon due consideration of respondent's motion to dismiss for lack of jurisdiction, filed October 18, 2021, it appearing that the petition was not filed within the time prescribed by the Internal Revenue Code, and there being no objection to the granting of the motion, it is

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