Opinion
1700-24S
09-13-2024
THEODORE R. MACVICAR & KAY L. MACVICAR, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Diana L. Leyden Special Trial Judge
This case is calendared for trial at the December 9, 2024, Remote Trial Session of the Court.
On August 13, 2024, the Court served an Order directing the parties, on or before September 11, 2024, to each file a response to the order showing cause in writing, why the Court, on its own motion, should not dismiss this case for lack of jurisdiction on the grounds the Petition was not timely filed.
On September 9, 2024, respondent filed a Response to Order to Show Cause (response). In his response respondent indicated that this matter is appealable to the U.S. Court of Appeals for the Third Circuit and cited Culp v. Commissioner, 75 F.4th 196 (3d Cir. 2023), which determined that the timeliness of a petition is not jurisdictional. Respondent further indicated that the parties have reached a basis of settlement with respect to all issues in this case, and respondent will prepare decision documents settling this case. Petitioners have not responded to the Court's August 13, 2024, Order to date.
Upon due consideration and for cause, it is
ORDERED that the Court's Order to Show Cause served August 13, 2024, is discharged.