Opinion
606-22S
08-16-2023
CHADWICK HUFF & ASHLEY HUFF, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
On March 7, 2022, and October 7, 2022, respectively, respondent filed a Motion to Dismiss for Lack of Jurisdiction and First Amended Motion to Dismiss for Lack of Jurisdiction on the ground that the Petition was not filed within the time prescribed in the Internal Revenue Code (I.R.C.). Although the Court directed petitioners to file an objection, if any, to respondent's First Amended Motion to Dismiss, petitioners failed to do so. The record establishes that the Petition was not timely filed. See I.R.C. §§ 6213(a) and 7502; Patmon & Young Pro. Corp. v. Commissioner, 55 F.3d 216 (6th Cir. 1995), aff'g T.C. Memo. 1993-143; Hallmark Rsch. Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022).
Upon due consideration, it is
ORDERED that respondent's First Amended Motion to Dismiss for Lack of Jurisdiction is granted, and this case is dismissed for lack of jurisdiction.