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Greene v. Comm'r of Internal Revenue

United States Tax Court
Mar 17, 2023
No. 19792-21S (U.S.T.C. Mar. 17, 2023)

Opinion

19792-21S

03-17-2023

MATTHEW GREENE & MEGAN SLATE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On February 9, 2023, 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 petitioners do not object to the granting of the motion. The record establishes that the petition was not timely filed. See I.R.C. sections 6213(a) and 7502; Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022).

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.


Summaries of

Greene v. Comm'r of Internal Revenue

United States Tax Court
Mar 17, 2023
No. 19792-21S (U.S.T.C. Mar. 17, 2023)
Case details for

Greene v. Comm'r of Internal Revenue

Case Details

Full title:MATTHEW GREENE & MEGAN SLATE, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 17, 2023

Citations

No. 19792-21S (U.S.T.C. Mar. 17, 2023)