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Smith v. Commissioner of Internal Revenue

United States Tax Court
Jun 11, 2021
No. 11378-20 (U.S.T.C. Jun. 11, 2021)

Opinion

11378-20

06-11-2021

Bradley Smith & Meghan Smith Petitioners v. Commissioner of Internal Revenue Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Maurice B. Foley, Chief Judge

On November 20, 2020, respondent filed in the above-docketed case a Motion To Dismiss for Lack of Jurisdiction, on the ground that the petition herein was not filed within the time prescribed by the Internal Revenue Code. Although the Court directed petitioners to file an objection, if any, to respondent's motion, petitioners have failed to do so. The record shows 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.


Summaries of

Smith v. Commissioner of Internal Revenue

United States Tax Court
Jun 11, 2021
No. 11378-20 (U.S.T.C. Jun. 11, 2021)
Case details for

Smith v. Commissioner of Internal Revenue

Case Details

Full title:Bradley Smith & Meghan Smith Petitioners v. Commissioner of Internal…

Court:United States Tax Court

Date published: Jun 11, 2021

Citations

No. 11378-20 (U.S.T.C. Jun. 11, 2021)