Jain v. Comm'r of Internal Revenue

Full title: Anjali Jain Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Jan 5, 2022

No. 22690-21S (U.S.T.C. Jan. 5, 2022)

Opinion

22690-21S

01-05-2022

Anjali Jain 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 October 27, 2021, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction (albeit in duplicative copies), 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 filed October 27, 2021, at 12:08 p.m., is granted, and this case is dismissed for lack of jurisdiction. It is further

ORDERED that the copy of respondent's Motion To Dismiss for Lack of Jurisdiction filed October 27, 2021, at 10:39 a.m., and reflecting an incorrect Docket No. on the attached certificate of service, is hereby deemed stricken from the Court's record in this case.