Opinion
18938-22S
05-16-2024
LILLIE MAE SINGLETON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
LEWIS R. CARLUZZO CHIEF SPECIAL TRIAL JUDGE
This case for the redetermination of a deficiency is before the Court on respondent's Motion to Dismiss for Lack of Jurisdiction, filed April 12, 2024. Respondent's motion is based upon the ground that the petition was not filed within the period prescribed by I.R.C. section 6213(a). A hearing was conducted on the motion on May 14, 2024, in Houston, Texas, which is where petitioner requested place of trial. Counsel for respondent appeared and advised the Court that the basis of settlement reflected in the Proposed Stipulated Decision, filed January 29, 2024, would be given effect administratively if the motion was granted. Petitioner, who is self-represented, was unable to appear for reasons related to her health.
Premises considered, and for cause set forth more fully in the transcript of the above-referenced proceedings, it is
ORDERED that the above-referenced Proposed Stipulated Decision is recharacterized as a stipulation of settlement. It is further
ORDERED that respondent's motion is granted, and this case is dismissed for lack of jurisdiction because the record shows that the petition was not filed within the period prescribed by I.R.C. section 6213(a). See Rochelle v. Commissioner, 293 F.3d 740 (5th Cir. 2002) (per curiam), aff'g 116 T.C. 356 (2001).