Opinion
20714-22
05-12-2023
DENISE E. WALK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Eunkyong Choi, Special Trial Judge.
On December 12, 2022, the Court served an Order to Show Cause on the parties instructing them to on or before January 11, 2023, file a response to this Order showing cause in writing why the Court, on its own motion, should not dismiss this case for lack of jurisdiction upon the ground that the petition in this case was not filed within the time prescribed by I.R.C. § 6330 or § 7502. On January 3, 2023, petitioner filed a response to the Order. On January 5, 2023, respondent filed a response to the Order. As respondent indicated they had no proof of petitioner's claims that the petition was timely filed, The Court set this case for remote hearing at the Court's remote special session, which was scheduled to begin May 10, 2023 at a time and date certain of 1:00pm Eastern time..
On May 10, 2023, this case was called at the Court's remote special session. Both petitioner and counsel for respondent appeared and were heard on the motion.
Upon due consideration and for cause more fully appearing in the transcript of the proceeding, it is hereby
ORDERED that the Court's Order to Show Cause served on December 12, 2022, is made absolute. It is further
ORDERED that this case is dismissed for lack of jurisdiction upon the ground that the petition in this case was not filed within the time prescribed by I.R.C. § 6330 or § 7502.