Opinion
4105-22
03-17-2023
JESUS HERNANDEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Patrick J. Urda, Judge.
By Order to Show Cause served February 1, 2023, the Court directed the parties to show cause why this case should not be dismissed for lack of jurisdiction on the ground that the petition was not timely filed. On February 28, 2023, the Commissioner filed a status report indicating that he does not object to the Court dismissing this case. Furthermore, the status report stated that the Commissioner concedes the deficiency for taxable year 2019 in full and that he will not assess a deficiency against petitioner Jesus Hernandez after the conclusion of this case. On March 7, 2023, Mr. Hernandez filed a response and acknowledges that we do not have jurisdiction over this case.
The petition was filed by the Court on February 8, 2022, with a USPS postmark date of January 31, 2022. The notice of deficiency dated October 25, 2021, indicated that the last date to petition the Tax Court was January 24, 2022. The record establishes that the petition was not timely filed.
Upon due consideration, it is ORDERED that the Court's Order to Show Cause is hereby made absolute. It is further
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the ground that the petition was not timely filed as to tax year 2019.