Opinion
12795-21
12-29-2021
Michelle Newsham Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley, Chief Judge
On August 17, 2021, 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. Thereafter, on October 13, 2021, respondent filed a First Supplement Motion To Dismiss for Lack of Jurisdiction. Although the Court directed petitioner to file an objection, if any, to respondent's motion, as supplemented, to date no response has been received from petitioner. 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, as supplemented, is granted and this case is dismissed for lack of jurisdiction.