Opinion
17228-23S
12-21-2023
ROBERT BUCCELLI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
By Order to Show Cause served December 1, 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. On December 18, 2023, respondent filed a Response. Therein respondent asserts that the Petition was not timely filed. Respondent notes that petitioner does not oppose the dismissal of this case.
The record in this case establishes that, as respondent asserts, the Petition was not timely filed. Consequently, we must dismiss this case for lack of jurisdiction. See I.R.C. § 6213(a); Tilden v. Commissioner, 846 F.3d 882 (7th Cir. 2017), rev'g and remanding T.C. Memo. 2015-188; Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126 (2022).
That being so, it is
ORDERED that the Court's Order to Show Cause is hereby made absolute. It is further
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.