Fogerty v. Comm'r of Internal Revenue

Full title: Sean Fogerty Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Mar 16, 2022

No. 15224-21 (U.S.T.C. Mar. 16, 2022)

Opinion

15224-21

03-16-2022

Sean Fogerty Petitioner v. Commissioner of Internal Revenue Respondent

Elizabeth A. Copeland, Judge

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Elizabeth A. Copeland, Judge

This case is calendared for trial at the Trial Session of the Court scheduled to commence on April 4, 2022, for cases where Denver, Colorado is the place of Trial.

On March 14, 2022, respondent filed with the Court a Motion to Dismiss for Lack of Jurisdiction which requests this case be dismissed for lack of jurisdiction upon the ground that the petition was not filed within the time prescribed by I.R.C. §§ 6213(a) or 7502. Respondent concedes that petitioner does not owe a deficiency for taxable year 2019.

Respondent's motion indicates that petitioner has been contacted and does not object to the granting of this motion. The Court's review of the record confirms that the Petition was not timely filed.

After due consideration, and for cause, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed March 14, 2022, is granted and this case is dismissed for lack of jurisdiction.