Opinion
22202-21
03-27-2023
DIANNA L. SNYDER & RONALD K. SNYDER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Courtney D. Jones, Judge
On February 14, 2023, the parties filed a Proposed Stipulated Decision and a Settlement Stipulation. On February 22, 2023, the Court ordered the parties to show cause in writing, on or before March 20, 2023, why we should not dismiss this case for lack of jurisdiction.
On March 7, 2023, respondent filed a Response to Order to Show Cause. Therein, respondent stated, "Respondent agrees that the petition was not timely filed." Respondent further stated, "Respondent has no objection to the dismissal of this case for lack of jurisdiction pursuant to I.R.C. [sections] 6213 and 7502." As of the date of this Order of Dismissal, the Court has not received a response from petitioner.
On November 29, 2022, we held in Hallmark Research Collective v. Commissioner, 159 T.C. No. 6 (2022), a Court-reviewed opinion, that the "text, context, and relevant historical treatment", Reed Elsevier, Inc. v. Muchnick, 559 U.S. 154, 166 (2010), of I.R.C. § 6213(a) confirm Congress's intention that the deadline to file a deficiency case be jurisdictional. We further held that because the deadline of I.R.C. § 6213(a) is jurisdictional, it cannot be equitably tolled. In light of the foregoing, it is
ORDERED that the Court's February 22, 2023, Order to Show Cause is hereby made absolute. It is further
ORDERED that the Proposed Stipulated Decision and Settlement Stipulation, each filed, February 14, 2023, are hereby stricken from the record. It is further
ORDERED that this case is dismissed for lack of jurisdiction.