Opinion
19674-22
07-17-2023
MELANIE A. GLENNEN & THOMAS B. FAHEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Emin Toro Judge
This case is currently calendared for trial during the Court's October 10, 2023, San Francisco, California, trial session. On June 23, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction (Doc. 11) upon the ground that the petition was not filed within the time prescribed by I.R.C. § 6213(a) or § 7502. Respondent's Motion provides that petitioner Thomas B. Fahey does not object to the granting of this Motion. By Order served July 12, 2023, respondent was directed to file on or before July 26, 2023, a status report advising the Court of petitioner Melanie A. Glennen's views on the Motion.
On July 13, 2023, respondent filed a Status Report (Doc. 13) informing the Court that "respondent's paralegal contacted petitioners and spoke with petitioner Thomas B. Fahey who informed respondent's paralegal that petitioner Melanie A. Glennen does not object to respondent's Motion to Dismiss for Lack of Jurisdiction."
A review of the record shows that the unopposed Motion is meritorious. Upon due consideration, it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction filed June 23, 2023, is granted, and this case is dismissed for lack of jurisdiction.