Opinion
6862-22
03-02-2023
CRYSTAL MARIE BRADY, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
By Order To Show Cause, served December 23, 2022, the Court directed the parties to show cause why this case should not be dismissed for lack of jurisdiction on the ground that the petition was not timely filed. On January 11, 2023, respondent filed a Response to the order to show cause, asserting that the petition was untimely. Respondent attached to the Response a copy of the USPS tracking as evidence of the fact that the notice of deficiency was sent to petitioner by certified mail on July 19, 2021. The petition was electronically filed on April 1, 2022, which is 256 days after the mailing of the notice of deficiency. Petitioner failed to file a response to the Court's Order to Show Cause. The record establishes that the petition was not timely filed.
Upon due consideration, it is
ORDERED that the Court's Order to Show Cause, served December 23, 2022, is hereby made absolute. It is further
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the ground that the petition was not timely filed as to tax year 2020.