Paulino De Gutierrez v. Comm'r of Internal Revenue

Full title: GEORGINA A. PAULINO DE GUTIERREZ, Petitioner v. COMMISSIONER OF INTERNAL…

Court: United States Tax Court

Date published: Jul 11, 2023

No. 6897-23 (U.S.T.C. Jul. 11, 2023)

Opinion

6897-23

07-11-2023

GEORGINA A. PAULINO DE GUTIERREZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On June 30, 2023, the parties filed a Joint Motion to Dismiss for Lack of Jurisdiction on the ground the petition was not filed within the time prescribed in the Internal Revenue Code. 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 the parties' Joint Motion to Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction.