Whitlow v. Comm'r of Internal Revenue

Full title: James Whitlow Petitioner v. Commissioner of Internal Revenue Respondent

Court: United States Tax Court

Date published: Mar 25, 2022

No. 9287-21L (U.S.T.C. Mar. 25, 2022)

Opinion

9287-21L

03-25-2022

James Whitlow 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 July 22, 2021, 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, 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.