Hunt v. Comm'r of Internal Revenue

Full title: Anthony L. Hunt Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Mar 9, 2022

No. 16955-21 (U.S.T.C. Mar. 9, 2022)

Opinion

16955-21

03-09-2022

Anthony L. Hunt 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 12, 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. Thereafter, on February 9, 2022, respondent filed a First Supplement to Motion to Dismiss for Lack of Jurisdiction. On March 2, 2022, petitioner filed a document, stating therein, "I * * * agree with the Motion to Dismiss for Lack of Jurisdiction." 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, as supplemented, is granted and this case is dismissed for lack of jurisdiction.