Opinion
25938-21
03-09-2023
AMELIA N. GARDUNO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Joseph Robert Goeke, Judge
On March 6, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction, on the grounds that the petition was not filed within the time prescribed in the Internal Revenue Code. In the motion, respondent indicates that petitioner has no objection to the granting thereof. The record establishes that the petition was not timely filed in this case. See I.R.C. sections 6213(a) and 7502; Hallmark Research Collective v. Commissioner, 159 T.C. No. 6 (Nov. 29, 2022). Upon due consideration of the foregoing, and for the reasons stated in respondent's motion, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed March 6, 2023, is granted and this case is dismissed for lack of jurisdiction.