Opinion
16728-22S
12-27-2023
RENE WESLEY WIMMER & SUSAN VAUGHN WIMMER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Lewis R. Carluzzo Chief Special Trial Judge.
The record in this case for the redetermination of a deficiency shows that the petition was not filed within the period prescribed by I.R.C. section 6213(a). That being so, it is
ORDERED that respondent's motion to dismiss for lack of jurisdiction, filed November 2, 2023, is granted, and this case is dismissed for lack of jurisdiction for that reason. See Rochelle v. Commissioner, 293 F.3d 740 (5thCir. 2002) (per curiam), aff'g 116 T.C. 356 (2001). It is further
ORDERED that respondent's motion for continuance, filed September 28, 2023, is moot.