Opinion
26748-21S
01-13-2023
DANIEL JAMES RULLO & STEPHANIE JEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
On December 6, 2022, the Court issued an Order to Show Cause in which the parties, on or before January 13, 2023, were to "show cause, in writing, why the Court, on its own motion, should not dismiss this case for lack of jurisdiction on the ground the petition was not timely filed."
On January 10, 2023, respondent filed a response to the Court's Order to Show Cause and showed cause why the petition was timely and why the Court has jurisdiction. Upon due consideration and for cause, it is
ORDERED that the Court's Order to Show Cause dated December 6, 2022, is hereby discharged.