Opinion
6812-24
09-16-2024
ALASTAIR R. GOURLEY & JUNKO YOSHIDA Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
On July 15, 2024, the Court issued an Order to Show Cause directing the parties to show cause why this case should not be dismissed for lack of jurisdiction on the ground that it was not timely filed. Petitioner failed to file a response to the Order to Show Cause.
On July 18, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction, on the ground that the petition was not filed within the time prescribed by the Internal Revenue Code. Respondent states in the motion to dismiss that petitioners do not object to the granting of the motion. The record establishes that the petition was not timely filed. See I.R.C. sections 6213(a) and 7502; Organic Cannabis Found., LLC v. Commissioner, 962 F.3d 1082 (9th Cir. 2020); Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126, 130, n.4 (2022) (collecting cases).
Upon due consideration, it is
ORDERED that the Court's Order to Show Cause, served July 15, 2024, is hereby made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed July 18, 2024, is granted and this case is dismissed for lack of jurisdiction.