Opinion
5798-21S
01-06-2023
JESUS RAFAEL TORREZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On June 21, 2021, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground the petition was not timely filed. Although petitioner was directed to file an objection, if any, to the motion, no response was received.
The Tax Court is a court of limited jurisdiction, and we may exercise that jurisdiction only to the extent authorized by Congress. Naftel v. Commissioner, 85 T.C. 527, 529 (1985). The record reflects that the petition was not timely filed, and thus, for the reasons set forth in respondent's motion, it is
ORDERED that respondent's motion is granted, and this case is dismissed for lack of jurisdiction.