Opinion
28278-21S
03-15-2023
CHRISTOPHER L. WARD, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Richard T. Morrison, Judge
On March 15, 2023, the Court entered an Order of Dismissal for Lack of Jurisidiction. We will vacate that Order.
Pending in this case is respondent's September 14, 2022 Motion to Dismiss for Lack of Jurisdiction that asks the Court to dismiss for lack of jurisdiction upon the ground that the petition was not filed within the time prescribed by Internal Revenue Code §§ 6213(a) or 7502.
On December 19, 2022, the Court ordered petitioner to show cause, on or before January 13, 2023, why respondent's motion to dismiss should not be granted. As of the date of this Order of Dismissal for Lack of Jurisdiction, no response has been received by or on behalf of petitioner.
The record herein establishes that the petition was not timely filed. See I.R.C. §§ 6213(a), 7502; Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022).
Upon due consideration, it is
ORDERED that the Court's March 15, 2023 Order of Dismissal for Lack of Jurisdiction is vacated. It is further
ORDERED that the Court's December 19, 2022 Order to Show Cause is made absolute. It is further
ORDERED that respondent's September 14, 2022 Motion to Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction.