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Hanes v. Comm'r of Internal Revenue

United States Tax Court
Nov 30, 2022
No. 28249-21 (U.S.T.C. Nov. 30, 2022)

Opinion

28249-21

11-30-2022

JENA R. HANES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge

On December 17, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that the petition was not filed within the time prescribed in the Internal Revenue Code. Although the Court provided petitioner the opportunity to file an objection, if any, to respondent's motion, petitioner has not done so. 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.


Summaries of

Hanes v. Comm'r of Internal Revenue

United States Tax Court
Nov 30, 2022
No. 28249-21 (U.S.T.C. Nov. 30, 2022)
Case details for

Hanes v. Comm'r of Internal Revenue

Case Details

Full title:JENA R. HANES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Nov 30, 2022

Citations

No. 28249-21 (U.S.T.C. Nov. 30, 2022)