Opinion
13475-20
05-21-2024
JOSEPH MARK LEHO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Christian N. Weiler Judge.
On April 8, 2024, petitioner filed a Motion for Continuance. On April 22, 2024, respondent filed a Motion to Dismiss for Lack of Jurisdiction due to the petition in this case being untimely filed. This case was called from the calendar of the Court's Knoxville, Tennessee trial session on May 13, 2024. Petitioner and counsel for respondent appeared and were heard.
Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is
ORDERED that petitioner's Motion for Continuance, filed April 8, 2024, is denied as moot. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed April 22, 2024, is granted, and this case is dismissed for lack of jurisdiction. It is further
ORDERED and DECIDED that there is no deficiency in federal income tax due from petitioner for taxable year 2017, and that there is no accuracy-related penalty under I.R.C. section 6662 for taxable year 2017.