Scott v. Commissioner of Internal Revenue

Full title: Allison Scott Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Jun 14, 2021

No. 9099-20 (U.S.T.C. Jun. 14, 2021)

Opinion

9099-20

06-14-2021

Allison Scott 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 October 7, 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. 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 is granted, and this case is dismissed for lack of jurisdiction.