Opinion
13164-22S
04-19-2023
MARIETTA NELSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Eunkyong Choi Special Trial Judge.
This case was calendared for trial at the April 11, 2023, New York City, New York, trial session of the Court. On February 23, 2023, the Court served an Order to Show Cause on the parties instructing them to on or before March 27, 2023, show cause in writing as to why the Court, on its own motion, should not dismiss this case for Lack of Jurisdiction upon the ground that the petition in this case was not filed within the time prescribed by I.R.C. § 6330 or § 7502. On March 2, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction therein concurring with the Court that the petition in this case was not filed within the time prescribed by I.R.C. § 6330 or § 7502. Petitioner did not file any response to the Order to Show Cause.
On April 11, 2023, this case was called from the Trial Session of the Court at New York City, New York. There was no appearance by or on behalf of petitioner. Counsel for respondent appeared and was heard on the Motion. The record establishes that the petition was not timely filed. See I.R.C. sections 6213(a) and 7502; Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022).
Upon due consideration, and for cause more fully appearing in the transcript of the proceedings, it is hereby
ORDERED that the Court's Order to Show Cause served February 23, 2023, is made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction filed March 2, 2023, is granted and this case is dismissed for lack of jurisdiction.