Opinion
25010-22
09-19-2023
ELIZABETH BULLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
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 January 27, 2023. Respondent's motion is based upon the ground that the petition was not filed within the period prescribed by I.R.C. section 6213(a). Petitioner's objection to respondent's motion was filed June 12, 2023. A hearing was conducted on respondent's motion in Atlanta, Georgia, on September 13, 2023. Counsel for respondent appeared and argued in support of the motion. Counsel for petitioner appeared, acknowledged that the petition was not filed timely, but advanced several arguments why respondent's motion should be denied.
A number of documents identified as an "administrative record" were electronically submitted by petitioner and filed on September 12, 2023. With the consent of petitioner's counsel, the documents will be treated, as the date filed, as a supplement to petitioner's objection to respondent's motion. At the hearing an unopposed motion to withdraw as counsel for petitioner submitted by Kenneth Hall and filed on July 7, 2023, was also addressed.
Premises considered, and for cause set forth more fully in the transcript of the above-referenced hearing, it is
ORDERED that respondent's motion will be taken under advisement. It is further
ORDERED that the motion to withdraw as petitioner's counsel, filed July 7, 2023, is granted, and Kenneth Hall is withdrawn as petitioner's counsel in this case. It is further
ORDERED that the documents filed by petitioner on September 12, 2023, identified as an administrative record is recharacterized and treated, as of the date filed, as a supplement to petitioner's objection to respondent's motion to dismiss.