Gaytan v. Commissioner of Internal Revenue, 111920 FEDTAX, 11289-20S

Docket Nº: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
 
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MIGUEL ANGEL GAYTAN, Petitioner,

v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

No. 11289-20S

United States Tax Court

November 19, 2020

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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