Opinion
1415-23S
10-06-2023
CHARLES GROVER & TAMMY GROVER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
Pending in this deficiency case is respondent's Motion to Dismiss for Lack of Jurisdiction, filed May 25, 2023, on the grounds that the Petition was not filed within the time prescribed in the Internal Revenue Code (I.R.C.). Although the Court provided petitioners an opportunity to file an Objection, if any, to respondent's motion to dismiss, petitioners have not done so.
The United States Court of Appeals for the Third Circuit, to which this case is appealable absent a stipulation to the contrary, has recently held that the filing deadline in I.R.C. §6213(a) is not jurisdictional. See Culp v. Commissioner, 75 F.4th 196 (3d Cir. 2023). Thus respondent's Motion to Dismiss for Lack of Jurisdiction must be denied. See Golsen v. Commissioner, 54 T.C. 742, 757 (1970), aff'd, 445 F.2d 985 (10th Cir. 1971).
Upon due consideration of the foregoing, it is
ORDERED that respondent's above-referenced Motion to Dismiss for Lack of Jurisdiction is denied. It is further
ORDERED that, on or before December 5, 2023, respondent shall file an Answer to the Petition.