Opinion
4835-20L
06-03-2021
Dennis Roberts Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge.
On September 22, 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, the Court has received no response from petitioner. The record establishes that the petition was not timely filed.
Upon due consideration, it is
ORDERED that respondent's above-described motion is granted and this case is dismissed for lack of jurisdiction.