Evans v. Comm'r of Internal Revenue

Full title: Heather Evans Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Mar 25, 2022

No. 25040-21S (U.S.T.C. Mar. 25, 2022)

Opinion

25040-21S

03-25-2022

Heather Evans 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 December 3, 2021, respondent filed in the above-docketed case 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. In the motion, respondent indicates that petitioner has no objection to the granting thereof. The record shows that the petition was not timely filed.

Upon due consideration, it is

ORDERED that respondent's just-referenced Motion To Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction.