Opinion
14245-22
05-18-2023
JASON ANDREW GIBBS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Patrick J. Urda Judge
This case is currently calendared on the Court's Los Angeles, California trial session, scheduled to begin June 12, 2023.
The Court issued an Order on April 18, 2023, directing the parties to file a response as to why the Court should not, on its own motion, dismiss this case for lack of jurisdiction upon the ground that the petition was not filed within the time prescribed by Internal Revenue Code §§ 6213(a) or 7502. There was no response filed by petitioner Jason Andrew Gibbs. The Commissioner filed a response arguing that this case should be dismissed because the petition was filed 116 days after the mailing of the notice of deficiency and attached supporting exhibits. The record establishes that the petition was not timely filed. See I.R.C. §§ 6213(a), 7502; Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022). Upon due consideration, it is
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.