Opinion
4886-21S
06-10-2021
Francisco Javier Mejia Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On May 18, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction. On June 4, 2021, respondent filed a First Supplement to his motion to dismiss. In his motion to dismiss, as supplemented, respondent moves to dismiss this case for lack of jurisdiction on the ground the petition was not filed within the time prescribed in the Internal Revenue Code. Respondent states in the motion to dismiss that petitioner does not object to the granting of the motion. 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, as supplemented, is granted and this case is dismissed for lack of jurisdiction.