Opinion
14611-23
12-01-2023
DERRICK M. LEMOS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
By Order to Show Cause served November 16, 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, with respect to tax year 2021, within the time prescribed by the Internal Revenue Code.
On November 29, 2023, respondent filed a response. Therein, respondent asserts that the Petition was not timely filed as to tax year 2021. Respondent notes that petitioner does not oppose the dismissal of this case, insofar as it concerns tax year 2021, and that the parties intend to administratively resolve petitioner's 2021 tax year. The record in this case establishes that, as respondent asserts, the Petition was not timely filed as to tax year 2021. Consequently, we must dismiss this case, insofar as it concerns tax year 2021, for lack of jurisdiction. See I.R.C. § 6213(a); Organic Cannabis Found., LLC v. Commissioner, 962 F.3d 1082 (9th Cir. 2020); Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126 (2022).
That being so, it is
ORDERED that the Court's Order to Show Cause is hereby made absolute. It is further
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction, insofar as it concerns tax year 2021. It is further
ORDERED that the Settlement Stipulation and Proposed Stipulated Decision concerning tax year 2021, filed at Docket Index Nos. 6 and 7, are deemed stricken.