Opinion
16423-22
10-03-2023
CHRISTOPHER A. AMSDEN & LAURA AMSDEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Judge
This case is calendared for trial at the Court's October 23, 2023, San Francisco, California trial session. On May 26, 2023, the parties filed a Proposed Stipulated Decision. By Order to Show Cause served May 31, 2023, the Court directed the parties to show cause in writing why this case should not be dismissed for lack of jurisdiction, on the ground that the Petition was not filed with the Tax Court within the time prescribed by § 6213(a) or § 7502 of the Internal Revenue Code. On June 7, 2023, the Court filed respondent's Motion to Dismiss for Lack of Jurisdiction. By Order dated June 13, 2023, the Court directed petitioners to file an objection to respondent's motion. Petitioners have not filed a response or any objections to the Court's Order to Show Cause or to respondent's Motion to Dismiss for Lack of Jurisdiction.
Upon due consideration of the foregoing, it is ORDERED that the Court's Order to Show Cause, served May 31, 2023, is discharged. It is further
ORDERED that the parties' Proposed Stipulated Decision, filed May 26, 2023, is stricken from the Court's record. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed June 7, 2023, is granted, and this case is dismissed for lack of jurisdiction.