Opinion
37736-21
02-24-2023
SISSY MARIE MARKLE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Judge
On January 13, 2023, the parties filed a Proposed Stipulated Decision for the Court's Consideration. By Order to Show Cause, dated January 20, 2023, the Court directed the parties to show cause why this case should not be dismissed for lack of jurisdiction on the ground that the petition was not timely filed. On February 3, 2023, respondent filed a Response to the order to show cause, asserting that the petition was untimely because it was filed on December 28, 2021, 91 days after the mailing of the notice of deficiency. Respondent attached to the Response a copy of the Certified Mail List as evidence of the fact that the notice of deficiency was sent to petitioner by certified mail on September 21, 2021. Petitioner failed to file a response to the Court's Order to Show Cause. The record establishes that the petition was not timely filed. See I.R.C. sections 6213(a) and 7502; Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022). Upon due consideration, it is
ORDERED that the parties' Proposed Stipulated Decision, filed January 13, 2023, is hereby deemed stricken from the Court's record in this case. It is further
ORDERED that the Court's Order to Show Cause, dated January 20, 2023, is hereby made absolute. It is further
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the ground that the petition was not timely filed as to tax year 2017.