Opinion
3965-22
03-24-2023
TISHAY A. POINTER, 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 13, 2023, respondent filed an unopposed Motion to Dismiss for Lack of Jurisdiction (Doc. 11) on the ground that the Petition was not filed within the time prescribed by I.R.C. §§ 6213(a) or 7502.
On February 22, 2023, the Court held a conference call with the parties to discuss the current status of the case and respondent's pending Motion to Dismiss for Lack of Jurisdiction. As discussed during the conference call, to give the parties additional time to exchange documents and engage in possible settlement discussions, respondent's Motion to Dismiss for Lack of Jurisdiction was held in abeyance.
On March 20, 2023, respondent filed a Status Report (Doc. 14) informing the Court that "[p]etitioner does not dispute the filing of a late petition" and that the "parties reached an administrative resolution."
Upon due consideration, it is hereby
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction filed February 13, 2023, is granted, and this case is dismissed for lack of jurisdiction.