Opinion
5934-22
12-14-2022
DARIN FINK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
By Order to Show Cause served May 3, 2022, the Court directed each party to show cause in writing why this deficiency case should not be dismissed for lack of jurisdiction on the ground that the Petition was not filed within the time prescribed by the Internal Revenue Code. On May 16, 2022, respondent filed a Response. Therein, respondent asserts that the Petition in this case was not timely filed and that, consequently, this case should be dismissed for lack of jurisdiction. To date, petitioner has failed to respond to the Order to Show Cause, despite being warned that such a failure could result in the dismissal of this case.
The record in this case shows that the Petition was not timely filed. See I.R.C. §§ 6213(a), 7502; Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022). Accordingly, and in view of petitioner's failure to "establish affirmatively all facts giving rise to our jurisdiction," David Dung Le, M.D., Inc. v. Commissioner, 114 T.C. 268, 270 (2000), aff 'd, 22 Fed.Appx. 837 (9th Cir. 2001), we must dismiss this case for lack of jurisdiction.
Upon due consideration of the foregoing, it is
ORDERED that the Court's Order to Show Cause is hereby made absolute. It is further
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction. It is further
ORDERED that the parties' Proposed Stipulated Decision, filed April 25, 2022, is hereby deemed stricken from the Court's record in this case.