Opinion
9699-20
08-12-2021
Sheryl Powell Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
MAURICE B. FOLEY, CHIEF JUDGE
On November 2, 2020, 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. Although the Court directed petitioner to file an Objection, if any, to respondent's motion to dismiss, petitioner failed to do so. Our review of the record reveals that the petition was not timely filed, and, in view of the illegible postmark on the envelope bearing the petition, petitioner has not carried her burden to establish that it was timely mailed. See Berry v. Commissioner, T.C. Memo. 1994-224.
Upon due consideration, it is
ORDERED that respondent's Motion To Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction.