Opinion
5348-22S
01-09-2023
MARSHALL LUBBERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Eunkyong Choi, Special Trial Judge.
This case is calendared for trial at the March 13, 2023, Chicago, Illinois, trial session of the Court. On December 5, 2022, respondent filed with the Court a Motion to Dismiss for Lack of Jurisdiction upon the ground that the petition was not filed within the time prescribed by I.R.C. § 6213(a) or § 7502. On December 9, 2022, the Court served an Order on the parties instructing petitioner to on or before January 6, 2023, respond in writing to respondent's Motion. Petitioner has not filed a response. The record establishes that the petition was not timely filed. See I.R.C. sections 6015(e)(1)(A); and 7502; Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022); Rubel v. Commissioner, 856 F.3d 301 (3d Cir 2017).
Upon due consideration, it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed December 5, 2022, is granted, and this case is dismissed for lack of jurisdiction. It is further
ORDERED that the Court's Order to Show Cause served December 9, 2022, is made absolute.