Opinion
27834-22S
05-15-2023
CHARLES ANTHONY PRESTO & MARY ELIZABETH PRESTO, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
KATHLEEN KERRIGAN, CHIEF JUDGE
On March 23, 2023, respondent filed a Motion to Dismiss for Lack of Jurisdiction, asserting therein that the Petition to commence this case was not filed within the time prescribed by the Internal Revenue Code. However, on May 11, 2023, respondent filed a Motion to Withdraw, conceding that the Petition was timely mailed (and therefore timely filed) and requesting that he be permitted to withdraw the aforementioned Motion to Dismiss. For the reasons set forth in respondent's Motion to Withdraw, it is
ORDERED that the Motion to Withdraw is granted, and respondent's Motion to Dismiss for Lack of Jurisdiction is hereby deemed withdrawn.