Opinion
24673-21
03-01-2023
BAHMAN SHAMLOO & BITA NADERI, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Ronald L. Buch Judge
This case is set for trial at the Court's June 5, 2023, Honolulu, Hawaii trial session. On February 27, 2023, the Commissioner filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the petition was not filed within the time prescribed by I.R.C. § 6213(a) or § 7502. Petitioners do not object to the granting of the motion. For the reasons stated in the Commissioner's motion to dismiss, it is
ORDERED that the Commissioner's Motion to Dismiss for Lack of Jurisdiction filed February 27, 2023, is granted and this case is dismissed for lack of jurisdiction.