Guerra v. Comm'r of Internal Revenue

Full title: Kelen G. Guerra Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Mar 25, 2022

No. 20549-21S (U.S.T.C. Mar. 25, 2022)

Opinion

20549-21S

03-25-2022

Kelen G. Guerra 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 November 22, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the petition was not filed within the time prescribed by the Internal Revenue Code. Although the Court directed petitioner to file an objection, if any, to respondent's motion, to date no response has been received from petitioner. The record establishes 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.