Gaytan v. Commissioner of Internal Revenue, 111920 FEDTAX, 11289-20S
|Opinion Judge:||Maurice B. Foley, Chief Judge.|
|Party Name:||MIGUEL ANGEL GAYTAN, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent|
|Case Date:||November 19, 2020|
|Court:||United States Tax Court|
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge.
On November 16, 2020, respondent filed a Motion To Dismiss for Lack of Jurisdiction on the ground the petition was not filed within the time prescribed in the Internal Revenue Code. Respondent states in the motion to dismiss that petitioner does not object to the granting of the motion. The record shows 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.
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