Opinion
11728-22S
01-06-2023
RYAN S. FRAZIER & BARBARA D. FRAZIER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi Special Trial Judge.
On December 23, 2022, the Court served an Order to Show Cause on the parties instructing them to on or before January 6, 2023, show cause in writing as to why the Court, on its own motion, should not dismiss this case for Lack of Jurisdiction upon the ground that the petition in this case was not filed within the time prescribed by I.R.C. § 6330 or § 7502. On January 5, 2023, respondent filed a response.
Upon due consideration it is hereby
ORDERED that the Court's Order to Show Cause served December 23, 2022, is discharged.