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Kachtanova v. Comm'r of Internal Revenue

United States Tax Court
Mar 28, 2023
No. 9137-22S (U.S.T.C. Mar. 28, 2023)

Opinion

9137-22S

03-28-2023

OXANA KACHTANOVA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

PETER J. PANUTHOS SPECIAL TRIAL JUDGE

On February 28, 2023, respondent filed with the Court a Motion to Dismiss for Lack of Jurisdiction because the petition was not timely filed. When this case was called from the calendar for the Trial Session of the Court at San Francisco, California on March 20, 2023, there was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard.

Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed February 28, 2023, is granted on the ground that the petition was not filed timely.


Summaries of

Kachtanova v. Comm'r of Internal Revenue

United States Tax Court
Mar 28, 2023
No. 9137-22S (U.S.T.C. Mar. 28, 2023)
Case details for

Kachtanova v. Comm'r of Internal Revenue

Case Details

Full title:OXANA KACHTANOVA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 28, 2023

Citations

No. 9137-22S (U.S.T.C. Mar. 28, 2023)