Opinion
31942-21S
01-04-2023
BIREN PRASAD & KAMLESH L. PRASAD, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Patrick J. Urda Judge
On December 5, 2022, the Court issued an Order to Show Cause directing the parties to file a response as to why the Court, on its own motion, should not dismiss this case for lack of jurisdiction on the ground that the petition was not filed timely. On December 29, 2022, the Commissioner filed a response. In light of the response, it is
ORDERED that the Court's Order to Show Cause is hereby discharged.