Opinion
13841-23
10-03-2023
KEVIN COCHRAN & TRACY COCHRAN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On September 29, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the Petition in this deficiency case was not filed within the time prescribed by the Internal Revenue Code. There is no objection to the granting of the Motion.
The record establishes that, as respondent asserts, the Petition was not timely filed. See I.R.C. §§ 6213(a), 7502. Consequently, we must dismiss this case for lack of jurisdiction. See Patmon & Young Pro. Corp. v. Commissioner, 55 F.3d 216, 217 (6th Cir. 1995), affg T.C. Memo. 1993-143; Hallmark Rsch. Collective, 159 T.C. 126, 130 n.4 (2022) (collecting cases). That being so, it is
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction.