Opinion
2689-22
03-06-2023
JUANITA ESTHER ACOSTA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Lewis R. Carluzzo Chief Special Trial Judge
Upon due consideration of the Order to Show Cause issued December 13, 2022, respondent's responses thereto, and petitioner's failure to file a response, as well as the record of this case, it is
ORDERED that the Court's Order to Show Cause is made absolute and this case is dismissed for lack of jurisdiction on the ground the petition was not timely filed.