Opinion
5278-23
07-13-2024
RICHARD M. JAMAROWICZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge.
On July 1, 2024, the Commissioner filed a motion to dismiss for lack of jurisdiction on the ground that the petition in this deficiency case for taxable year 2017 was not filed within the period prescribed by the Internal Revenue Code (I.R.C.). See I.R.C. §§ 6213(a), 7502. The U.S. Court of Appeals for the Third Circuit, to which this case is appealable absent a stipulation to the contrary, has recently held however that the filing deadline in I.R.C. section 6213(a) is not jurisdictional. See Culp v. Commissioner, 75 F.4th 196 (3d Cir. 2023). We will thus deny the Commissioner's motion. See Golsen v. Commissioner, 54 T.C. 742, 757 (1970), aff'd, 445 F.2d 985 (10th Cir. 1971).
Upon due consideration of the foregoing, it is
ORDERED that the Commissioner's motion to dismiss for lack of jurisdiction is denied.