Opinion
34374-21
03-08-2023
VICTOR K. ANKOMA-SEY & EFUA SIMPSON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL
Patrick J. Urda, Judge
This case is currently calendared on the Court's Houston, Texas trial session, scheduled to begin March 27, 2023.
Pending before the Court is the Commissioner's motion 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. The Court issued an Order on January 23, 2023, directing petitioners Victor K. Ankoma-Sey and Efua Simpson to file a response to the motion to dismiss for lack of jurisdiction. There was no response filed by Mr. Ankoma-Sey and Ms. Simpson. 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 Commissioner's motion to dismiss for lack of jurisdiction filed January 13, 2023, is granted, and this case is dismissed for lack of jurisdiction.