Opinion
11379-20
10-22-2021
Teresa L. Martin Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley, Chief Judge
On August 27, 2021, the parties filed a proposed stipulated decision. Upon further review of the record, on August 30, 2021, the Court issued an Order to Show Cause directing 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. In response, respondent filed a Motion to Dismiss for Lack of Jurisdiction, asserting therein that this case should be dismissed for lack of jurisdiction on the ground that the petition was not filed within the time prescribed by the Internal Revenue Code. Respondent further states in his motion that the parties have administratively resolved this matter in accordance with the terms set forth in the parties' proposed stipulated decision and that petitioner has no objection to the granting of the motion to dismiss.
In view of the foregoing, it is
ORDERED that the Court's Order to Show Cause, issued August 30, 2021, is made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted in that this case is dismissed for lack of jurisdiction. It is further
ORDERED the the parties' proposed stipulated decision, filed August 27, 2021, is stricken from the Court's record in this case.