Opinion
18282-21S
03-30-2022
Shawn P. Camirand, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Diana L. Leyden Special Trial Judge
On March 3, 2022, the Court issued an Order to Show Cause in which the parties, on or before March 30, 2022, were to "show cause, in writing, why the Court, on its own motion, should not dismiss this case for lack of jurisdiction on the ground the petition was not timely filed."
On March 29, 2022, respondent filed a Response to Order to Show Cause and showed cause why the petition was timely and why the Court has jurisdiction. Upon due consideration, it is
ORDERED that the Court's Order to Show Cause dated March 3, 2022, is hereby discharged.