Blanca Rivas v. Commissioner

T.C. Memo. 2020-124

UNITED STATES TAX COURT BLANCA RIVAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 15742-19. Filed August 25, 2020. Blanca Rivas, pro se.1 Katherine H. Ankeny and Yervant P. Hagopian, for respondent. MEMORANDUM OPINION GREAVES, Judge: This case is before the Court on respondent’s motion to dismiss for lack of jurisdiction (motion) upon the ground that petitioner failed to 1 The Court granted Moises A. Aviles’ motion to withdraw as counsel for petitioner on August 18, 2020. -2- [*2] file a petition within the period prescribed by section 6213(a).2 For…