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Guerrero v. Commissioner of Internal Revenue

United States Tax Court
Jun 30, 2021
No. 2774-21S (U.S.T.C. Jun. 30, 2021)

Opinion

2774-21S

06-30-2021

Rueben R. Guerrero Petitioner v. Commissioner of Internal Revenue Respondent


ORDER

Maurice B. Foley Chief Judge.

On April 23, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction as to Taxable Year 2017 and To Strike on the ground that the petition as to taxable year 2017 was not filed within the time prescribed in the Internal Revenue Code. Respondent states in the motion that petitioner does not object to the granting of the motion.

Upon due consideration of the foregoing, it is

ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction as to Taxable Year 2017 and To Strike is granted, and this case is dismissed for lack of jurisdiction as to taxable year 2017.


Summaries of

Guerrero v. Commissioner of Internal Revenue

United States Tax Court
Jun 30, 2021
No. 2774-21S (U.S.T.C. Jun. 30, 2021)
Case details for

Guerrero v. Commissioner of Internal Revenue

Case Details

Full title:Rueben R. Guerrero Petitioner v. Commissioner of Internal Revenue…

Court:United States Tax Court

Date published: Jun 30, 2021

Citations

No. 2774-21S (U.S.T.C. Jun. 30, 2021)