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Mooney v. Comm'r of Internal Revenue

United States Tax Court
Mar 16, 2023
No. 3762-22 (U.S.T.C. Mar. 16, 2023)

Opinion

3762-22

03-16-2023

RAYMOND MOONEY & S. PRICE MOONEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge.

On March 17, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground the petition was not filed within the time prescribed by the Internal Revenue Code. On January 30, 2023, respondent filed a supplement to his motion. Although the Court directed petitioners to file an objection, if any, to respondent's motion to dismiss, petitioners failed to do so. The record establishes that the petition was not timely filed. See I.R.C. sections 6213(a) and 7502; Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022).

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.


Summaries of

Mooney v. Comm'r of Internal Revenue

United States Tax Court
Mar 16, 2023
No. 3762-22 (U.S.T.C. Mar. 16, 2023)
Case details for

Mooney v. Comm'r of Internal Revenue

Case Details

Full title:RAYMOND MOONEY & S. PRICE MOONEY, Petitioners v. COMMISSIONER OF INTERNAL…

Court:United States Tax Court

Date published: Mar 16, 2023

Citations

No. 3762-22 (U.S.T.C. Mar. 16, 2023)