Opinion
4819-22S
02-01-2023
ANGELA LUCUS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Eunkyong Choi Special Trial Judge
On January 9, 2023 the Cort served an Order to Show Cause on the parties instructing them to on or before February 3, 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 31, 2023, respondent filed a response apprising the court that in their view, the petition was timely filed.
Upon due consideration and for reasons stated in respondent's response, it is hereby
ORDERED that the Court's Order to Show Cause served January 9, 2023, is discharged.