Opinion
5038-21S
12-01-2021
Eric Lynn Smith & Sarah Ashley Smith, Petitioners v. Commissioner of Internal Revenue, Respondent
ORDER
Diana L. Leyden Special Trial Judge.
On October 25, 2021, the Court issued an Order to Show Cause in which the parties, on or before November 17, 2021, were to "show cause, in writing, why the Court, on its own motion, should not dismiss this case for lack of jurisdiction on the ground the petition was not timely filed."
On November 15, 2021, respondent filed a response to the Court's Order to Show Cause and showed cause why the petition was timely and why the Court has jurisdiction. On November 22, 2021, petitioners filed a response to the Court's Order to Show Cause. Upon due consideration, it is
ORDERED that the Court's Order to Show Cause dated October 25, 2021, is hereby discharged.