Gilmer v. Comm'r of Internal Revenue

Full title: GEORGE GILMER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Apr 7, 2022

No. 27377-21 (U.S.T.C. Apr. 7, 2022)

Opinion

27377-21

04-07-2022

GEORGE GILMER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Maurice B. Foley Chief Judge

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Maurice B. Foley Chief Judge

On December 10, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground the petition was not filed within the time prescribed in the Internal Revenue Code. Respondent states in the motion to dismiss that petitioner does not object to the granting of the motion. The record shows that the petition was not timely filed.

Upon due consideration, it is

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