Opinion
3008-20S
06-09-2021
Arturo Baltazar & Abegai Baltazar Petitioners v. Commissioner of Internal Revenue Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Lewis R. Carluzzo Chief Special Trial Judge.
This case for the redetermination of a deficiency is before the Court on respondent's motion to dismiss for lack of jurisdiction, filed May 26, 2021. According to respondent, the Court is without jurisdiction in this matter because the petition was not filed timely. Respondent's motion was heard on June 7, 2021, during the Houston, Texas, remote trial session of the Court. Counsel for respondent appeared and argued in support of the motion. There was no appearance by or on behalf of petitioners.
Premises considered, taking into account the representations made by respondent's counsel regarding the administrative resolution of the deficiency here in dispute, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that the Order to Show Cause, dated May 20, 2021, is made absolute. It is further
ORDERED that respondent's motion is granted, and this case is dismissed for lack of jurisdiction because the petition was not filed within the period prescribed by I.R.C. section 6213(a).