Opinion
27866-22S
08-17-2023
NOLAN KEVIN HEARTSILL & DAWN HEARTSILL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On February 17, 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 (I.R.C.). Although the Court directed petitioners to file an objection, if any, to respondent's Motion to Dismiss, petitioners failed to do so. The record establishes that the Petition was not timely filed. See I.R.C. sections 6213(a) and 7502; Pugsley v. Commissioner, 749 F.2d 691 (11th Cir. 1985); Hallmark Rsch. Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022); see also Allen v. Commissioner, 2022 WL 17825934 (11th Cir. 2022).
Upon due consideration, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction.