Opinion
23834-21
11-10-2021
Freda Oppenborn & Panupun Rungcharoen Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
Upon due consideration of respondent's motion to dismiss for lack of jurisdiction, filed November 4, 2021, it appearing that the petition was not filed within the time prescribed by the Internal Revenue Code, and there being no objection to the granting of the motion, it is
ORDERED that respondent's above-described motion is granted, and this case is dismissed for lack of jurisdiction.