Opinion
14745-20S
11-09-2021
James Horace Johnson, Jr Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On September 17, 2021, the Court issued an Order to Show Cause, directing the parties to show cause why this case should not be dismissed for lack of jurisdiction on the ground that the petition was not filed within the time prescribed by the Internal Revenue Code. On October 8, 2021, respondent filed a response to the Court's Order to Show Cause, asserting therein that this case should be dismissed for lack of jurisdiction on the ground stated in the Court's Order. The Court has received no response to its Order from petitioner. The record establishes that the petition was not timely filed.
Upon due consideration, it is
ORDERED that the Court's Order to Show Cause, issued September 17, 2021, is made absolute. It is further
ORDERED that this case is dismissed for lack of jurisdiction.