Opinion
3322-20S
11-30-2021
Kimlyn S. Charles, Petitioner v. Commissioner of Internal Revenue, Respondent
ORDER
Diana L. Leyden Special Trial Judge
On October 20, 2021, the Court issued an Order to Show Cause in which the parties, on or before November 17, 2021, 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 November 15, 2021, respondent filed a response to the Court's Order to Show Cause and showed cause why the petition was timely and why the Court has jurisdiction. Petitioner did not file a response. Upon due consideration, it is
ORDERED that the Court's Order to Show Cause dated October 20, 2021, is hereby discharged.