Opinion
36284-21S
04-27-2022
STEPHEN C. IKE & NANCY L. IKE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
By Order to Show Cause issued February 8, 2022, the parties were directed to show cause, on or before March 9, 2022, why the instant case should not be dismissed for lack of jurisdiction on the ground the petition was not timely filed. On March 11, 2022, respondent filed a motion to file his response out of time and lodged a response. Petitioners have not responded to the Court's Order. Upon due consideration, it is therefore
ORDERED that respondent's Motion for Leave to File Out of Time, filed March 11, 2022, is granted, and the lodged Response to Order to Show Cause is filed as of the date of this Order. It is further
ORDERED that the Court's Order to Show Cause is made absolute, and this case is dismissed for lack of jurisdiction. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed March 17, 2022, is denied as moot. It is further
ORDERED that petitioners' Motion to Proceed Remotely, filed February 2, 2022, is denied as moot.