Opinion
16720-21
11-18-2021
Scott E. Martin & Cynthia S. Martin Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On September 20, 2021, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction, on the ground that the petition was not filed within the time prescribed by the Internal Revenue Code. In the motion, respondent indicates that petitioners had no objection to the granting thereof. The record shows that the petition was not timely filed.
Upon due consideration, it is
ORDERED that respondent's just-referenced Motion To Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction. 1