Opinion
12021-23S
11-15-2023
HERMELINDA ANGEL LOPEZ, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Kathleen Kerrigan Chief Judge
On November 10, 2023, petitioner filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the Petition in this deficiency case was not filed within the period prescribed by the Internal Revenue Code. See I.R.C. §§ 6213(a), 7502. However, 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 that the filing deadline in section 6213(a) is not jurisdictional. See Culp v. Commissioner, 75 F.4th 196 (3d Cir. 2023). Accordingly, petitioner's Motion must be denied. 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 petitioner's Motion to Dismiss for Lack of Jurisdiction is denied.