Opinion
13821-22S
07-26-2023
GEORGE P. HUMPHREY & SHERRY L HUMPHREY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
On May 15, 2023, the Court issued an Order to Show Cause in which the parties, on or before June 15, 2023, were to "show cause, in writing, why the Court, on its own motion, should not dismiss this case for lack of jurisdiction on the ground the petition was not timely filed."
On June 13, 2023, respondent filed a Motion for Extension of Time (motion) to file a response to the Court's Order to Show Cause. By Order served June 14, 2023, the Court granted respondent's motion and the time within which respondent should file a response to the Court's Order to Show Cause was extended to July 31, 2023.
On July 25, 2023, respondent filed a response to the Court's Order to Show Cause and showed cause why the petition was timely and why the Court has jurisdiction. Upon due consideration, it is
ORDERED that the Court's Order to Show Cause dated May 15, 2023, is hereby discharged.