Opinion
21244-21
05-05-2023
CHAD HARRISON PHILLIPS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Travis A. Greaves Judge
On February 17, 2023, the parties filed a Proposed Stipulated Decision for the Court's consideration.
By Order to Show Cause, served March 9, 2023, the Court directed 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 April 7, 2023, respondent filed a Response to the Court's Order to Show Cause stating that this case should be dismissed for lack of jurisdiction. To date, no response to the Court's Order to Show Cause has been received by or on behalf of petitioner.
The record establishes that the petition was not timely filed. See I.R.C. §§ 6213(a) and 7502; Hallmark Research Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022). Upon due consideration, it is
ORDERED that the parties' Proposed Stipulated Decision, filed February 17, 2023, is hereby deemed stricken from the Court's record in this case. It is further
ORDERED that the Court's Order to Show Cause, served March 9, 2023, is hereby made absolute. It is further
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.