Viejo v. Comm'r of Internal Revenue

Full title: Ronald Viejo Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Dec 20, 2021

No. 11684-20 (U.S.T.C. Dec. 20, 2021)

Opinion

11684-20

12-20-2021

Ronald Viejo 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 November 20, 2020, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground the petition was not timely filed. Although the Court directed petitioner to file an objection, if any, to respondent's motion to dismiss, petitioner 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.