Novak v. Comm'r of Internal Revenue

Full title: DANIEL NOVAK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Feb 15, 2023

No. 27504-22 (U.S.T.C. Feb. 15, 2023)

Opinion

27504-22

02-15-2023

DANIEL NOVAK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On February 13, 2023, 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. Therein, respondent advises that petitioner does not object to the granting of the Motion. The record shows that the Petition was not timely filed. See I.R.C. §§ 6213(a), 7502; Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022).

Upon due consideration and for cause, it is

ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction.