Opinion
18995-21
03-11-2022
Cheri Renae Smith Petitioner v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
On May 27, 2021, petitioner filed the petition to commence this case. On January 7, 2022, the parties filed a proposed stipulated decision for the Court's consideration. Upon further review of the record, it appeared that the petition was not timely filed and that this Court lacked jurisdiction of this case. Accordingly, on February 9, 2022, the Court issued an Order to Show Cause directing the parties to show cause why this case should not be dismissed for lack of jurisdiction.
In response to the Court's Order to Show Cause, on February 18, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the petition was not filed within the time prescribed by the Internal Revenue Code. Respondent indicates in his motion that petitioner does not object to the granting of the motion. The record establishes that the petition was not timely filed.
Upon due consideration, it is
ORDERED that the Court's Order to Show Cause, issued February 9, 2022, is made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted in that this case is dismissed for lack of jurisdiction. It is further
ORDERED that the parties' proposed stipulated decision, filed January 7, 2022, is stricken from the Court's record in this case.