Opinion
27688-21
02-15-2022
Timothy J. Igielski Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On December 10, 2021, 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. A first supplement to the motion followed on December 22, 2021. Subsequently, on January 20, 2022, petitioner filed a response indicating 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, as supplemented, is granted, and this case is dismissed for lack of jurisdiction.