Fong v. Comm'r of Internal Revenue

Full title: ALICIA FONG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jun 20, 2023

No. 6184-23S (U.S.T.C. Jun. 20, 2023)

Opinion

6184-23S

06-20-2023

ALICIA FONG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

Upon due consideration of respondent's Motion to Dismiss for Lack of Jurisdiction, filed June 14, 2023; it appearing that the Petition in this deficiency case 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.