Kinsey v. Comm'r of Internal Revenue

Full title: JASON P. KINSEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Aug 23, 2023

No. 31520-21S (U.S.T.C. Aug. 23, 2023)

Opinion

31520-21S

08-23-2023

JASON P. KINSEY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER OF DISMISSAL FOR LACK OF JURISDICTION

Kathleen Kerrigan Chief Judge

On August 11, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the Petition herein was not filed within the time prescribed by the Internal Revenue Code (I.R.C.). Respondent states in the Motion to Dismiss that petitioner has no objection to the granting thereof. The record establishes that the Petition was not timely filed. See I.R.C. §§ 6213(a) and 7502; Patmon & Young Pro. Corp. v. Commissioner, 55 F.3d 216 (6th Cir. 1995), aff 'g T.C. Memo. 1993-143; Hallmark Rsch. 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 is granted, and this case is dismissed for lack of jurisdiction.