Medina v. Comm'r of Internal Revenue

Full title: Johanna Medina Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Jan 7, 2022

No. 20823-21 (U.S.T.C. Jan. 7, 2022)

Opinion

20823-21

01-07-2022

Johanna Medina 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 29, 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 petitioner has 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.