Opinion
1876-22S
03-15-2023
TYLER LINDSAY & MARISSA LINDSAY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi, Special Trial Judge.
On December 30, 2022, the Court served an Order to Show Cause on the parties instructing them to on or before January 27, 2023, show cause in writing as to why the Court, on its own motion, should not dismiss this case for Lack of Jurisdiction upon the ground that the petition in this case was not filed within the time prescribed by I.R.C. § 6330 or § 7502. On January 26, 2023, respondent filed a response to the Court's Order to show Cause served on December 30, 2022.
Upon due consideration it is hereby, ORDERED that the Court's Order to Show Cause served on December 30, 2022 is discharged.