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Fusting v. Comm'r of Internal Revenue

United States Tax Court
Nov 30, 2022
No. 19217-22 (U.S.T.C. Nov. 30, 2022)

Opinion

19217-22

11-30-2022

BRENDAN HAMMOND FUSTING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On October 19, 2022, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground the petition was not filed within the time prescribed by the Internal Revenue Code. Respondent indicates in his motion that petitioner does not object to the granting of the motion. The record establishes that the petition was not timely filed. See Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022).

Upon due consideration and for cause, it is

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

ORDERED that petitioner's Application for Waiver of Filing Fee, filed August 23, 2022, is moot.


Summaries of

Fusting v. Comm'r of Internal Revenue

United States Tax Court
Nov 30, 2022
No. 19217-22 (U.S.T.C. Nov. 30, 2022)
Case details for

Fusting v. Comm'r of Internal Revenue

Case Details

Full title:BRENDAN HAMMOND FUSTING, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Nov 30, 2022

Citations

No. 19217-22 (U.S.T.C. Nov. 30, 2022)