Stokes v. Comm'r of Internal Revenue

Full title: JOSHUA STOKES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Apr 8, 2022

No. 5228-20S (U.S.T.C. Apr. 8, 2022)

Opinion

5228-20S

04-08-2022

JOSHUA STOKES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

CHRISTIAN N. WEILER, JUDGE

ORDER

CHRISTIAN N. WEILER, JUDGE

On March 3, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction as to the Taxable Year 2017 upon the ground that the petition was not filed within the time prescribed by I.R.C. § 6213(a) or § 7502.

This case was called from the Memphis, Tennessee calendar for the trial session of the Court on April 4, 2022. Counsel for respondent appeared and was heard. Petitioner appeared Pro Se and was heard. This case was recalled on April 6, 2022. Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction as to the Taxable Year 2017 is granted. It is further

ORDERED that the parties shall, on or before May 6, 2022, submit a proposed stipulated decision or file a joint status report reflecting the then-present status of the case. It is further

ORDERED that jurisdiction is retained by the undersigned.