Opinion
18874-22
06-27-2023
CLIFTON E. MAHATHEY & JESSICA CANTU, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
By Order to Show Cause served April 4, 2023, the Court directed each party to show cause in writing why this deficiency case should not be dismissed for lack of jurisdiction on the ground that the Petition was not filed within the time prescribed by the Internal Revenue Code.
On April 26, 2023, respondent filed a Response. Therein, respondent asserts that the Petition was not timely filed. To date, petitioners have failed to respond to the Order to Show Cause. The record in this case establishes that, as respondent asserts, the Petition was not timely filed. See I.R.C. §§ 6213(a), 7502; Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022). Consequently, we must dismiss this case for lack of jurisdiction.
In consideration of the foregoing, it is
ORDERED that the Court's Order to Show Cause is hereby made absolute. It is further
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.