Kamm v. Comm'r of Internal Revenue

Full title: Kathi Kamm Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Sep 17, 2021

No. 19346-21 (U.S.T.C. Sep. 17, 2021)

Opinion

19346-21

09-17-2021

Kathi Kamm 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 September 15, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground the petition was not filed within the time prescribed in the Internal Revenue Code. Respondent states in the motion to dismiss that petitioner does not object to the granting of the motion.

Upon due consideration, it is

ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction.

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