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Garduno v. Comm'r of Internal Revenue

United States Tax Court
Mar 9, 2023
No. 25938-21 (U.S.T.C. Mar. 9, 2023)

Opinion

25938-21

03-09-2023

AMELIA N. GARDUNO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Joseph Robert Goeke, Judge

On March 6, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction, on the grounds that the petition was not filed within the time prescribed in the Internal Revenue Code. In the motion, respondent indicates that petitioner has no objection to the granting thereof. The record establishes that the petition was not timely filed in this case. See I.R.C. sections 6213(a) and 7502; Hallmark Research Collective v. Commissioner, 159 T.C. No. 6 (Nov. 29, 2022). Upon due consideration of the foregoing, and for the reasons stated in respondent's motion, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed March 6, 2023, is granted and this case is dismissed for lack of jurisdiction.


Summaries of

Garduno v. Comm'r of Internal Revenue

United States Tax Court
Mar 9, 2023
No. 25938-21 (U.S.T.C. Mar. 9, 2023)
Case details for

Garduno v. Comm'r of Internal Revenue

Case Details

Full title:AMELIA N. GARDUNO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 9, 2023

Citations

No. 25938-21 (U.S.T.C. Mar. 9, 2023)