Opinion
5394-23
06-12-2023
EMILEE MARTIN & RICHARD MARTIN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
By Order to Show Cause served April 19, 2023, 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 9, 2023, respondent filed a Response and a Motion to Dismiss for Lack of Jurisdiction. To date, petitioners have 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).
In 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 respondent's Motion to Dismiss for Lack of Jurisdiction is denied as moot.