Opinion
17795-21
12-29-2021
Billy Still, Jr. & Tammy M. Jones Petitioners v. Commissioner of Internal Revenue Respondent
ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On September 27, 2021, 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 states in his motion that petitioners do not object to the granting of the motion. The record establishes that the petition was not timely filed.
By Order to Show Cause, issued November 2, 2021, the Court directed the parties to show cause in writing why this case should not instead be dismissed on the ground that the notice of deficiency issued for petitioners' 2018 tax year was invalid because the tax liability for 2018 was paid before the issuance of the notice of deficiency. On November 23, 2021, respondent filed a response to the Court's Order to Show Cause. No response has been received from petitioners. For the reasons set forth in respondent's response, we will discharge the Order to Show Cause.
Upon due consideration, it is
ORDERED that the Court's Order to Show Cause, issued November 2, 2021, is discharged. It is further
ORDERED that respondent's above-referenced motion is granted and this case is dismissed for lack of jurisdiction on the ground that the petition was not filed within the time prescribed by the Internal Revenue Code.