Opinion
23069-21S
09-20-2022
TIMOTHY D. NORTON & LINDA L. NORTON, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Travis A. Greaves Judge
This case is calendared for trial during the Court's September 26, 2022, Philadelphia, Pennsylvania, trial session. On August 4, 2022, respondent filed a motion to dismiss for lack of jurisdiction upon the ground that the petition was not filed within the time prescribed by I.R.C. § 6213(a) or § 7502.
Pending before the Court in Hallmark Research Collective v. Commissioner (Docket No. 21284-21) (Hallmark) is a motion asking the Court to vacate its previous order granting dismissal of Hallmark's deficiency case for lack of jurisdiction. The Hallmark motion to vacate asks the Court to address whether I.R.C. § 6213(a)'s 90-day limit for filing a petition in this Court (after the issuance of a notice of deficiency) is jurisdictional or may be equitably tolled in light of the recent United States Supreme Court decision Boechler, P.C. v. Commissioner, 142 U.S. 1493 (2022). Before taking further action in this case, we will await the ruling of this Court on the Hallmark motion to vacate, Upon due consideration, it is
ORDERED that respondent's motion to dismiss for lack of jurisdiction, filed August 4, 2022, is held in abeyance until our Court rules on [Hallmark's] Motion to Vacate Order of Dismissal for Lack of Jurisdiction filed May 2, 2022, in Docket No. 21284-21. It is further
ORDERED that this case is stricken from the above-referenced trial session, and the parties are excused from appearing at the calendar call on September 26, 2022. It is further
ORDERED that jurisdiction is retained by the undersigned.