Opinion
15147-21
09-23-2021
Christopher T. Smith Petitioner v. Commissioner of Internal Revenue Respondent
ORDER
Maurice B. Foley Chief Judge
On August 20, 2021, respondent filed a Motion To Dismiss for Lack of Jurisdiction, in which he asserts that the petition was not filed within the time prescribed in the Internal Revenue Code. On September 22, 2021, respondent filed a First Supplement to Motion To Dismiss for Lack of Jurisdiction in which he states that the petition was filed within the time prescribed in the Internal Revenue Code.
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, as supplemented, filed August 20, 2021, is denied.
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