Opinion
4045-23
03-22-2024
XENG LOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
L. Paige Marvel Judge
On February 23, 2024, respondent's counsel filed with the Court a Motion to Dismiss for Lack of Jurisdiction upon the ground that the petition in this case was not filed within the time prescribed by I.R.C. § 6213(a) or § 7502. This case was called from the calendar at the Trial Session of the Court at Oklahoma City, Oklahoma on March 18, 2024. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard on the Motion to Dismiss for Lack of Jurisdiction. Upon due consideration, and for cause more fully appearing in the transcript of the proceedings, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed February 23, 2024, is granted, and this case is dismissed for lack of jurisdiction.