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Guzman v. Comm'r of Internal Revenue

United States Tax Court
Apr 21, 2022
No. 35929-21 (U.S.T.C. Apr. 21, 2022)

Opinion

35929-21

04-21-2022

JOSE GUZMAN, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Maurice B. Foley Chief Judge

On February 14, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the petition in this case was not filed within the time prescribed by the Internal Revenue Code.

Upon due consideration, it is

ORDERED that, on or before May 12, 2022, petitioner shall file an Objection, if any, to respondent's Motion to Dismiss for Lack of Jurisdiction and therein state the reason for the objection. Failure to file an objection may result in the granting of respondent's motion and dismissal of this case for lack of jurisdiction.

The Court encourages all litigants to register for electronic access (eAccess) so that they may electronically file and view documents in their Tax Court cases. If you currently file in paper and/or receive paper service from the Court, you are encouraged to register for eAccess by emailing dawson.support@ustaxcourt.gov. If you did not electronically file the petition to commence your case and have not previously registered for eAccess, please do not attempt to electronically file documents in your case without first contacting dawson.support@ustaxcourt.gov.


Summaries of

Guzman v. Comm'r of Internal Revenue

United States Tax Court
Apr 21, 2022
No. 35929-21 (U.S.T.C. Apr. 21, 2022)
Case details for

Guzman v. Comm'r of Internal Revenue

Case Details

Full title:JOSE GUZMAN, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Apr 21, 2022

Citations

No. 35929-21 (U.S.T.C. Apr. 21, 2022)