Opinion
37755-21S
01-30-2023
KENT COLLINS & LENKA COLLINS, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Eunkyong Choi Special Trial Judge
This case is currently calendared for trial at the Court's Las Vegas, Nevada, trial session, which is scheduled to begin March 6, 2023. On January 4, 2023, the Court served an Order to Show Cause on the Parties instructing them to on or before January 27, 2023, show cause in writing as to why the Court, on its own motion, should not dismiss this case for Lack of Jurisdiction upon the ground that the petition in this case was not filed within the time prescribed by I.R.C. § 6330 or § 7502. On January 25, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction upon the ground that the petition in this case was not filed within the time prescribed by I.R.C. § 6330 or § 7502. In his Motion respondent indicated that petitioners do not object to the dismissal of this case. Parties have reached a settlement in this case and, if this case is dismissed, will process the settlement administratively. The record establishes that the petition was not timely filed. See I.R.C. sections 6213(a) and 7502; Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022).
Upon due consideration, it is hereby ORDERED that the Court's Order to Show Cause served January 4, 2023, is discharged. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction filed January 25, 2023, is granted and this case is dismissed for lack of jurisdiction.