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Pointer v. Comm'r of Internal Revenue

United States Tax Court
Mar 24, 2023
No. 3965-22 (U.S.T.C. Mar. 24, 2023)

Opinion

3965-22

03-24-2023

TISHAY A. POINTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Emin Toro Judge

This case was calendared for trial during the Court's March 6, 2023, Atlanta, Georgia, trial session. On February 13, 2023, respondent filed an unopposed Motion to Dismiss for Lack of Jurisdiction (Doc. 11) on the ground that the Petition was not filed within the time prescribed by I.R.C. §§ 6213(a) or 7502.

On February 22, 2023, the Court held a conference call with the parties to discuss the current status of the case and respondent's pending Motion to Dismiss for Lack of Jurisdiction. As discussed during the conference call, to give the parties additional time to exchange documents and engage in possible settlement discussions, respondent's Motion to Dismiss for Lack of Jurisdiction was held in abeyance.

On March 20, 2023, respondent filed a Status Report (Doc. 14) informing the Court that "[p]etitioner does not dispute the filing of a late petition" and that the "parties reached an administrative resolution."

Upon due consideration, it is hereby

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction filed February 13, 2023, is granted, and this case is dismissed for lack of jurisdiction.


Summaries of

Pointer v. Comm'r of Internal Revenue

United States Tax Court
Mar 24, 2023
No. 3965-22 (U.S.T.C. Mar. 24, 2023)
Case details for

Pointer v. Comm'r of Internal Revenue

Case Details

Full title:TISHAY A. POINTER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE…

Court:United States Tax Court

Date published: Mar 24, 2023

Citations

No. 3965-22 (U.S.T.C. Mar. 24, 2023)