Marianos v. Comm'r of Internal Revenue

Full title: IRENE MARIANOS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Aug 17, 2023

No. 21526-22 (U.S.T.C. Aug. 17, 2023)

Opinion

21526-22

08-17-2023

IRENE MARIANOS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On November 15, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground the Petition was not filed within the time prescribed by the Internal Revenue Code (I.R.C.). Although the Court directed petitioner to file an objection, if any, to respondent's Motion to Dismiss, petitioner failed to do so. The record establishes that the Petition was not timely filed. See I.R.C. sections 6213(a) and 7502; Hoffenberg v. Commissioner, 905 F.2d 665 (2d Cir. 1990) (per curiam), aff 'g T.C. Memo. 1989-676; Hallmark Rsch. Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022).

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.