Opinion
13991-21S
08-23-2023
VICTORIA LAUREN SALGADO, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Travis A. Greaves, Judge
On December 8, 2022, the parties filed a Proposed Stipulated Decision for the Court's consideration. By Order to Show Cause issued December 12, 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.
After no response was received by either party, the Court held a conference call with the parties. On the same day, respondent filed a status report stating that this case should be dismissed for lack of jurisdiction and that petitioner does not oppose dismissal of the case. The record establishes that the petition was not timely filed. See I.R.C. §§ 6213(a), 7502; Rochelle v. Commissioner, 293 F.3d 740 (5th Cir. 2002) (per curiam), aff 'g 116 T.C. 356 (2001); Hallmark Rsch. Collective v. Commissioner, No. 21284-21, 159 T.C. (Nov. 29, 2022).
While we appreciate that petitioner believes she has reached an agreement with respondent, we have no authority to extend the period for timely filing a petition. See Axe v. Commissioner, 58 T.C. 256, 259 (1972) ("We have no authority to extend the period provided by law for filing a petition with the Tax Court whatever the equities of a particular case may be and regardless of the cause for its not being filed within the required period."). Upon due consideration, it is
ORDERED that the parties' Proposed Stipulated Decision filed on December 8, 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, issued December 12, 2022, is hereby made absolute. It is further
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction.