Opinion
31920-21
04-07-2023
JOSE TRINIDAD GOMEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Elizabeth A. Copeland Judge
This case was scheduled for trial on January 23, 2023, at the Trial Session of the Court in Dallas, Texas. Jurisdiction of this case was retained at that time.
On March 8, 2023, the parties filed with the Court a Proposed Stipulated Decision and a Settlement Stipulation. Upon the Court's review, it appeared to the Court that the Petition in this case was not filed timely. On March 16, 2023, the Court issued an Order to Show Cause ordering that the parties show cause, in writing, why this case should not be dismissed for lack of jurisdiction. There was no response by petitioner. On March 21, 2023, respondent filed with the Court a Motion to Dismiss for Lack of Jurisdiction. Respondent informed the Court that, although the Petition was not timely filed, petitioner had been informed that despite this motion, respondent will administratively process the settlement in accordance with the terms of the proposed stipulated decision filed on March 8, 2023.
Upon due consideration, and for cause, it is
ORDERED that the Court's Order to Show Cause, issued on March 16, 2023, is hereby made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed with the Court on March 21, 2023, is granted in that this case is dismissed for lack of jurisdiction.