Osman v. Comm'r of Internal Revenue

Full title: ISAAK OSMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Jun 20, 2024

No. 4024-24S (U.S.T.C. Jun. 20, 2024)

Opinion

4024-24S

06-20-2024

ISAAK OSMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan, Chief Judge.

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge.

For the reasons set forth in the parties' joint Motion to Dismiss for Lack of Jurisdiction, filed June 20, 2024, it is

ORDERED that the above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction because the Petition was not filed within the period prescribed by I.R.C. section 6213(a).