Opinion
5001-22S
01-04-2023
MICHAEL DEVARD BELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
On December 8, 2022, the Court issued an Order to Show Cause in which the parties, on or before January 4, 2023, were to "show cause, in writing, why the Court, on its own motion, should not dismiss this case for lack of jurisdiction on the ground the petition was not timely filed."
On December 30, 2022, respondent filed a Status Report in response to the Court's Order to Show Cause and showed cause why the petition was timely and why the Court has jurisdiction. Upon due consideration and for cause, it is
ORDERED that the Court's Order to Show Cause dated December 8, 2022, is hereby discharged.