Rahman v. Comm'r of Internal Revenue

Full title: SHAHIDUR RAHMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Court: United States Tax Court

Date published: Sep 11, 2023

No. 9247-23 (U.S.T.C. Sep. 11, 2023)

Opinion

9247-23

09-11-2023

SHAHIDUR RAHMAN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Kathleen Kerrigan Chief Judge

ORDER

Kathleen Kerrigan Chief Judge

Pending in the above-docketed deficiency matter is a Motion to Dismiss for Lack of Jurisdiction, filed July 19, 2023, by respondent on the ground that the petition in this case was not timely filed within the period prescribed by section 6213(a) or 7502 of the Internal Revenue Code (I.R.C.). On July 19, 2023, the United States Court of Appeals for the Third Circuit, to which this case is appealable absent stipulation to the contrary, held that the filing deadline in section 6213(a) is not jurisdictional. Culp v. Commissioner, 75 F.4th 196, ___ (3d Cir. 2023). Hence, respondent's Motion to Dismiss for Lack of Jurisdiction must be denied. Golsen v. Commissioner, 54 T.C. 742, 757 (1970), aff'd, 445 F.2d 985 (10th Cir. 1971).

Accordingly, the premises considered, it is

ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is denied. It is further

ORDERED that, on or before November 13, 2023, respondent shall file an answer in this case.