Opinion
27382-22
09-14-2023
MICHAEL MCBRIDE & KRISTINA MCBRIDE, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Lewis R. Carluzzo Chief Special Trial Judge
This case for the redetermination of a deficiency is before the Court on respondent's motion to dismiss for lack of jurisdiction, filed February 22, 2023, and supplemented on September 6, 2023 (motion). Respondent's motion is based upon the ground that the petition was not filed within the period prescribed by I.R.C. section 6213(a). Petitioners' objections to respondent's motion are embodied in their opposition, filed April 21, 2023. Respondent's motion was called for hearing in Atlanta, Georgia, on September 11, 2023. The parties appeared and were heard.
Premises considered, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that respondent's motion, as supplemented, is granted. It is further
ORDERED that this case is dismissed for lack of jurisdiction upon the ground that the petition was not filed within the period prescribed by I.R.C. section 6213(a). It is further
ORDERED that petitioners' motion to proceed remotely, filed February 21, 2023, is moot.