Opinion
25064-22
04-28-2023
MAGDALENO G. DE LA ROSA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge.
Upon due consideration of respondent's Motion to Dismiss for Lack of Jurisdiction, filed April 28, 2023; it appearing that the Petition to commence this case was not filed within the time prescribed by the Internal Revenue Code; and there being no objection to the granting of the Motion, it is
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction.