Kennah v. Comm'r of Internal Revenue

Full title: Jacob Kennah Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Mar 4, 2022

No. 13142-21 (U.S.T.C. Mar. 4, 2022)

Opinion

13142-21

03-04-2022

Jacob Kennah 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 August 20, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the grounds that the petition was not filed within the time prescribed by I.R.C. section 6213(a) or section 7502. The Court ordered petitioner to file an objection, if any, to respondent's motion to dismiss on or before September 22, 2021. To this date, petitioner has not filed an objection to respondent's motion to dismiss.

There being no showing in the record that the petition in this case as to the notice of deficiency for taxable year 2018 was filed within the time prescribed by I.R.C. section 6213(a) or section 7502, it is

ORDERED that respondent's August 20, 2021, Motion to Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction. 1