Opinion
14265-23
11-05-2024
AUTUMN MECHANICAL, INC., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Emin Toro, Judge.
This case is currently calendared for trial during the Court's December 9, 2024, Houston, Texas, trial session. On November 1, 2024, respondent filed an unopposed Motion to Dismiss for Lack of Jurisdiction (Doc. 11) on the ground the petition was not filed within the time prescribed by I.R.C. § 6213(a) or § 7502. The Motion provides that the "parties are in agreement that although this case was filed late, there is no deficiency due from petitioner. Respondent will administratively ensure that petitioner is not assessed a deficiency or penalty for the taxable year 2021."
The record establishes that the Petition was not timely filed. See I.R.C. §§ 6213(a), 7502; Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126 (2022); Sanders v. Commissioner, No. 15143-22, 161 T.C., slip op. at 7-8 (Nov. 2, 2023). Upon due consideration, it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction filed November 1, 2024, is granted, and this case is dismissed for lack of jurisdiction.