McKinnis v. Commissioner of Internal Revenue

Full title: Rondrea McKinnis Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Jun 3, 2021

No. 9393-20 (U.S.T.C. Jun. 3, 2021)

Opinion

9393-20

06-03-2021

Rondrea McKinnis 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 October 14, 2020, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction, on the ground that the petition herein was not filed within the time prescribed by the Internal Revenue Code. Although the Court directed petitioner to file an objection, if any, to respondent's motion, petitioner has failed to do so. The record shows that the petition was not timely filed.

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.