Opinion
23961-22
09-25-2023
MICHAEL BRUZGA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
By Order to Show Cause served June 21, 2023, the Court directed the parties to show cause in writing why this deficiency case should not be dismissed for lack of jurisdiction on the ground that the Petition was not filed within the time prescribed by the Internal Revenue Code.
In response, on July 7, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the Petition was not timely filed. On September 22, 2023, petitioner filed a Response in which he states that he has no objection to the dismissal of this case for lack of jurisdiction.
The record in this case establishes that the Petition was not timely filed. See I.R.C. §§ 6213(a), 7502. Consequently, we must grant respondent's Motion and dismiss this case for lack of jurisdiction. See Foster v. Commissioner, 445 F.2d 799 (10th Cir. 1971); Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126 (2022).
On February 18, 2022, respondent sent to petitioner, by certified mail to petitioner's last known address, a Notice of Deficiency for the taxable year 2018. However, the Notice was dated February 22, 2022, and therefore the last date to file a petition for redetermination with respect to that Notice was May 23, 2022, as stated in the Notice. The Petition in this case was filed on October 28, 2022, and it arrived at the Court in an envelope bearing a U.S. Postal Service postmark of October 22, 2022.
Upon due consideration and for cause, it is
ORDERED that petitioner's above-referenced Response is recharacterized as petitioner's Notice of No Objection to Motion to Dismiss for Lack of Jurisdiction. It is further
ORDERED that the Court's Order to Show Cause is hereby made absolute. It is further
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction.