Mullins v. Comm'r of Internal Revenue

Full title: Janice S. Mullins Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Mar 23, 2022

No. 31129-21S (U.S.T.C. Mar. 23, 2022)

Opinion

31129-21S

03-23-2022

Janice S. Mullins 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 6, 2022, respondent filed 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. Respondent indicates in his motion that petitioners does not object to the granting of the motion. The record establishes 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.