Opinion
37849-21S
03-28-2023
JUAN CARLOS CORDOVA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Peter J. Panuthos Special Trial Judge.
On March 16, 2023, respondent filed with the Court a Motion to Dismiss for Lack of Jurisdiction on the ground that the petition was not timely filed. When this case was called from the calendar for the Trial Session of the Court at San Francisco, California on March 20, 2023, there was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard.
Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed March 16, 2023, is granted due to the petition not being filed timely.