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Lopez v. Comm'r of Internal Revenue

United States Tax Court
Mar 15, 2023
No. 35603-21S (U.S.T.C. Mar. 15, 2023)

Opinion

35603-21S

03-15-2023

JUAN SANABRIA LOPEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER

Richard T. Morrison, Judge

Pending in this case is respondent's August 30, 2022 Motion to Dismiss for Lack of Jurisdiction as to 2017, requesting that the Court dismiss this case for lack of jurisdiction as to tax year 2017 on the ground that the petition was not filed within the time prescribed by Internal Revenue Code §§ 6213(a) or 7502.

On December 19, 2022, the Court ordered petitioner to show cause, on or before January 13, 2023, why respondent's motion to dismiss should not be granted.

As of the date of this Order, no response has been received by or on behalf of petitioner. The record herein establishes that the petition was not timely filed as to tax year 2017. See I.R.C. §§ 6213(a), 7502; Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022).

Therefore, it is

ORDERED that the Court's December 19, 2022 Order to Show Cause is made absolute. It is further

ORDERED that respondent's August 30, 2022 Motion to Dismiss for Lack of Jurisdiction as to 2017 is granted and this case is dismissed for lack of jurisdiction as it relates to tax year 2017. It is further

ORDERED that jurisdiction of this case is no longer retained by the Undersigned and this case is restored to the general docket for trial or other disposition.


Summaries of

Lopez v. Comm'r of Internal Revenue

United States Tax Court
Mar 15, 2023
No. 35603-21S (U.S.T.C. Mar. 15, 2023)
Case details for

Lopez v. Comm'r of Internal Revenue

Case Details

Full title:JUAN SANABRIA LOPEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 15, 2023

Citations

No. 35603-21S (U.S.T.C. Mar. 15, 2023)