Rowland v. Comm'r of Internal Revenue

Full title: John Rowland Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Jan 6, 2022

No. 1662-21 (U.S.T.C. Jan. 6, 2022)

Opinion

1662-21

01-06-2022

John Rowland Petitioner v. Commissioner of Internal Revenue Respondent

MAURICE B. FOLEY, CHIEF JUDGE

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

MAURICE B. FOLEY, CHIEF JUDGE

On May 6, 2021, the parties filed a Joint Proposed Stipulated Decision for the Court's consideration. On June 25, 2021, 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. The record establishes that the petition was not timely filed.

Upon due consideration, it is

ORDERED that the parties Joint Proposed Stipulated Decision, filed May 6, 2021, is hereby deemed stricken from the Court's record in this case. It is further

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