Opinion
24854-22
06-28-2023
JOSHUA R. KELLER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
By Order to Show Cause served June 8, 2023, the Court directed the parties to show cause in writing why this deficiency case should not be dismissed for lack of jurisdiction on the ground that the Petition was not filed within the time prescribed by the Internal Revenue Code.
Thereafter, on June 28, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the Petition was not timely filed. There is no objection to the granting of the Motion. The record in this case establishes that, as respondent asserts, the Petition was not timely filed. See I.R.C. § 6213(a); Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022). That being so, it is
ORDERED that the Court's Order to Show Cause is hereby made absolute. It is further
ORDERED that respondent's above-referenced Motion to Dismiss is granted, and this case is dismissed for lack of jurisdiction.