Galindo v. Comm'r of Internal Revenue

Full title: Henry S. Galindo Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Dec 3, 2021

No. 15218-20 (U.S.T.C. Dec. 3, 2021)

Opinion

15218-20

12-03-2021

Henry S. Galindo Petitioner v. Commissioner of Internal Revenue Respondent

Alina I. Marshall Judge

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Alina I. Marshall Judge

This case is calendared for a remote trial at the session of the Court scheduled to commence on December 6, 2021, for cases in which Las Vegas, Nevada, is the place of trial.

On December 1, 2021, respondent filed a motion to dismiss for lack of jurisdiction, asserting that this Court lacks jurisdiction on the grounds that the petition in this case was filed in violation of the provisions of the Bankruptcy Code, 11 U.S.C. sec. 362(a)(8) (1978). In that motion, respondent represents that petitioner filed a petition with the United States Bankruptcy Court for the District of Arizona, pursuant to Chapter 13 of the Bankruptcy Code on August 6, 2018, a date prior to the filing of the petition in this case on December 28, 2020. Furthermore, respondent indicates that petitioner has no objection to the granting of respondent's motion to dismiss for lack of jurisdiction.

Upon due consideration of the foregoing, it is

ORDERED that respondent's motion to dismiss for lack of jurisdiction filed December 1, 2021, is granted and this case is dismissed for lack of jurisdiction.