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Samaan v. Comm'r of Internal Revenue

United States Tax Court
Mar 22, 2023
No. 8318-22 (U.S.T.C. Mar. 22, 2023)

Opinion

8318-22

03-22-2023

MANIA SAMAAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan, Chief Judge.

Respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground 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 respondent's Motion to Dismiss for Lack of Jurisdiction, filed June 7, 2022, is granted and this case is dismissed for lack of jurisdiction.


Summaries of

Samaan v. Comm'r of Internal Revenue

United States Tax Court
Mar 22, 2023
No. 8318-22 (U.S.T.C. Mar. 22, 2023)
Case details for

Samaan v. Comm'r of Internal Revenue

Case Details

Full title:MANIA SAMAAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 22, 2023

Citations

No. 8318-22 (U.S.T.C. Mar. 22, 2023)