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Hines v. Comm'r of Internal Revenue

United States Tax Court
Apr 6, 2022
No. 29670-21 (U.S.T.C. Apr. 6, 2022)

Opinion

29670-21

04-06-2022

NICHOLE HINES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Maurice B. Foley Chief Judge

On January 4, 2022, respondent filed in the above-docketed case 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. In the motion, respondent indicates that petitioner has no objection to the granting thereof. The record shows that the petition was not timely filed.

Upon due consideration, it is

ORDERED that respondent's just-referenced Motion To Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction.


Summaries of

Hines v. Comm'r of Internal Revenue

United States Tax Court
Apr 6, 2022
No. 29670-21 (U.S.T.C. Apr. 6, 2022)
Case details for

Hines v. Comm'r of Internal Revenue

Case Details

Full title:NICHOLE HINES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Apr 6, 2022

Citations

No. 29670-21 (U.S.T.C. Apr. 6, 2022)