Opinion
12322-22S
02-23-2023
DANIELA RADU, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge
On December 5, 2022, the parties filed a Joint Proposed Stipulated Decision for the Court's consideration. By Order to Show Cause, served December 8, 2022, 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 December 27, 2022, respondent filed a Motion to Dismiss for Lack of Jurisdiction on the ground that the petition was not filed within the time prescribed by the Internal Revenue Code. Respondent states in the motion to dismiss that petitioner does not object to the granting of the motion. The record establishes that the petition was not timely filed. See I.R.C. sections 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 Joint Proposed Stipulated Decision, filed December 5, 2022, 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 December 8, 2022, is hereby made absolute. It is further
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction is granted and this case is dismissed for lack of jurisdiction.