Opinion
5074-23
06-14-2023
LEONEL DIONICIO MARTINEZ & ELVA I. REYES, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan Chief Judge
Upon due consideration of respondent's Motion to Dismiss for Lack of Jurisdiction, filed June 12, 2023; it appearing that the Petition in this deficiency case was not filed within the time prescribed by the Internal Revenue Code; and there being no objection to the granting of the Motion, it is
ORDERED that respondent's above-referenced Motion is granted, and this case is dismissed for lack of jurisdiction.