Vazquez v. Comm'r of Internal Revenue

Full title: Kelvin Vazquez Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Aug 12, 2021

No. 11286-20 (U.S.T.C. Aug. 12, 2021)

Opinion

11286-20

08-12-2021

Kelvin Vazquez 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 29, 2020, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground 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, petitioners 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.