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Williams v. Comm'r of Internal Revenue

United States Tax Court
Mar 10, 2023
No. 15142-22S (U.S.T.C. Mar. 10, 2023)

Opinion

15142-22S

03-10-2023

MACK WILLIAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent


ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On August 25, 2022, 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. On February 1, 2023, respondent filed a supplement to his motion. 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. See I.R.C. sections 6213(a) and 7502; Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022).

Upon due consideration, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, as supplemented, is granted and this case is dismissed for lack of jurisdiction.


Summaries of

Williams v. Comm'r of Internal Revenue

United States Tax Court
Mar 10, 2023
No. 15142-22S (U.S.T.C. Mar. 10, 2023)
Case details for

Williams v. Comm'r of Internal Revenue

Case Details

Full title:MACK WILLIAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court:United States Tax Court

Date published: Mar 10, 2023

Citations

No. 15142-22S (U.S.T.C. Mar. 10, 2023)