Opinion
14252-20L
03-08-2022
LEONARD W. TOBIN Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER
Peter J. Panuthos, Special Trial Judge
On March 29, 2021, respondent filed a motion to dismiss for lack of jurisdiction on the ground that petitioner failed to timely file his petition. On January 12, 2022, this case was assigned to the undersigned solely for the purpose of the disposition of the above-referenced motion.
The United States Supreme Court is currently considering the question of whether the 30-day time limit under section 6330(d)(1), for filing a petition in this Court after the issuance of a notice of determination is jurisdictional or may be equitably tolled. See Boechler, P.C. v. Commissioner, No. 20-1472 (U.S. argued Jan. 12, 2022). We will await the Supreme Court's decision in Boechler before taking further action on respondent's motion to dismiss in this case.
Accordingly, it is
ORDERED that respondent's Motion to Dismiss for Lack of Jurisdiction, filed March 29, 2021, is held in abeyance until the Supreme Court has rendered a decision in Boechler, P.C. v. Commissioner, No. 20-1472 (U.S. argued Jan. 12, 2022).