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Navarro v. Comm'r of Internal Revenue

United States Tax Court
Mar 3, 2023
No. 24872-22 (U.S.T.C. Mar. 3, 2023)

Opinion

24872-22

03-03-2023

NATHAN NAVARRO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On January 18, 2023, 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. Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, petitioner 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 is granted and this case is dismissed for lack of jurisdiction.


Summaries of

Navarro v. Comm'r of Internal Revenue

United States Tax Court
Mar 3, 2023
No. 24872-22 (U.S.T.C. Mar. 3, 2023)
Case details for

Navarro v. Comm'r of Internal Revenue

Case Details

Full title:NATHAN NAVARRO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 3, 2023

Citations

No. 24872-22 (U.S.T.C. Mar. 3, 2023)