Opinion
12945-22
03-24-2023
MICHAEL K. BOYER & KYLE G. BOYER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Alina I. Marshall Judge
On March 8, 2023, the Court issued an Order to show cause in which the parties, on or before March 23, 2023, show cause in writing as to why the Court should not dismiss this case for Lack of Jurisdiction on the ground that the petition was not filed within the time prescribed by the Internal Revenue Code. On March 17, 2023, respondent filed a response to the Court's Order. However, petitioners did not file a response. Upon due consideration and for cause, it is
ORDERED that the Court's Order to show cause issued on March 8, 2023, is hereby discharged.