Opinion
270-22SL
10-03-2023
TRACEY ANN SALENIUS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Ronald L. Buch, Judge
This case is scheduled to be called at the session of the Court commencing on November 27, 2023, in Milwaukee, Wisconsin. On August 18, 2023, the Commissioner filed a Motion for Leave to File First Amendment to Answer and lodged a First Amendment to Answer. The Motion recited that Ms. Salenius objects. The Court ordered Ms. Salenius to respond by September 8, 2023. As of the date of this Order, the Court has not received a response from Ms. Salenius.
The Commissioner's Motion is well-founded. Ms. Salenius filed an untimely Petition. The Commissioner answered the case. The Court issued an order to show cause why this case should not be dismissed for lack of jurisdiction. The Commissioner supported dismissal. Shortly thereafter, the Supreme Court decided Boechler, P.C. v. Commissioner, 142 S.Ct. 1493 (2022), holding that the deadline to file a petition in a collection case is not jurisdictional. Given the change in the governing precedent after the Commissioner filed his answer, granting the Commissioner's Motion is appropriate. Accordingly, it is
ORDERED that the Commissioner's Motion for Leave to File First Amendment to Answer filed August 18, 2023, is granted.