Mendoza v. Comm'r of Internal Revenue

Full title: Dora E. Mendoza Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Jan 28, 2022

No. 32196-21S (U.S.T.C. Jan. 28, 2022)

Opinion

32196-21S

01-28-2022

Dora E. Mendoza 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 January 14, 2022, respondent filed a Motion To Dismiss 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.

On January 19, 2022, the Court further issued an Order on January 19, 2022, directing petitioner to show cause why the Court should not issue an order removing the small tax court designation in this case.

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. It is further

ORDERED that the Court's Order To Show Cause issued January 19, 2022, is hereby discharged.