Opinion
4389-21S
11-15-2021
Walter Martinez Petitioner v. Commissioner of Internal Revenue Respondent
ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Maurice B. Foley Chief Judge
Petitioner filed the petition to commence this case on February 9. 2021, seeking review of a notice of deficiency issued for his 2018 tax year. On October 26, 2021, the parties filed a proposed stipulated decision for the Court's consideration in which the parties agreed that, with respect to petitioner's 2018 tax year, there is no deficiency in income tax due from, nor overpayment due to, petitioner and that petitioner owes no penalty under I.R.C. section 6662(a). Upon further review of the record, however, it appeared to the Court that the petition was not filed within the time prescribed by the Internal Revenue Code and that, therefore, this Court lacks jurisdiction of this case. Accordingly, on October 28, 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.
On November 10, 2021, respondent filed a response to the Court's Order to Show Cause and concurrently filed a motion to dismiss for lack of jurisdiction. In his response and motion, respondent asserts that this case should be dismissed for lack of jurisdiction as the petition was not timely filed. Respondent also states that petitioner does not object to the granting of respondent's motion to dismiss.
In view of the foregoing, it is
ORDERED that the Court's Order to Show Cause, issued October 28, 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 that the proposed stipulated decision, filed October 26, 2021, is stricken from the Court's record in this case.