Opinion
35989-21
03-23-2023
MARCUS TYRONE MILLER, JR., Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Emin Toro, Judge.
This case was calendared for trial during the Court's March 6, 2023, Atlanta, Georgia, trial session. On February 9, 2023, the parties filed a Proposed Stipulated Decision (Doc. 9) for the Court's consideration. An examination of the Petition and the Notice of Deficiency on which the case is based suggested the Petition may not have been timely filed.
On February 27, 2023, the Court held a conference call with the parties to discuss the current status of the case and whether the Petition was timely filed. During the call, respondent requested time to consider whether the Petition was timely filed and, if not, file an appropriate motion. Petitioner did not object. As discussed during the conference call and agreed to by the parties the case was stricken from the March 6, 2023, Atlanta Georgia, trial session.
On March 20, 2023, respondent filed an unopposed Motion to Dismiss for Lack of Jurisdiction (Doc. 13) on the ground that the Petition was not filed within the time prescribed by I.R.C. §§ 6213(a) or 7502. Upon due consideration, it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction filed March 20, 2023, is granted, and this case is dismissed for lack of jurisdiction.