Opinion
9551-23
12-06-2023
NASSER KORAYEM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On July 20, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the Petition in this deficiency case was not filed within the time prescribed by the Internal Revenue Code. See I.R.C. § 6213(a). There is no objection to the granting of the Motion. Review of the record shows that, as respondent asserts, the Petition was not timely filed. Consequently, we must dismiss this case for lack of jurisdiction. See Sanders v. Commissioner, No. 15143-22, 161 T.C. No. 8 (Nov. 2, 2023); Nutt v. Commissioner, No. 15959-22, 160 T.C. No. 10 (May 2, 2023); Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126 (2022).
In consideration of the foregoing, it is
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction.