Opinion
10051-22S
03-29-2023
STEVEN E. WEIBLEY & MARY ANN WEIBLEY, Petitioners 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 deficiencies is before the Court on respondent's motion to dismiss for lack of jurisdiction, filed March 6, 2023. According to respondent, the Court is without jurisdiction in this case because the petition was not filed within the period prescribed by I.R.C. section 6213(a).
Respondent's motion was heard in Denver, Colorado, on March 27, 2023. Counsel for respondent appeared and argued in support of the motion. Petitioners appeared and noted that there was no objection to the facts recited in respondent's motion and relied upon by respondent in support of the motion.
Premises considered, for the reasons set forth in respondent's motion, and for cause set forth more fully in the transcript of the proceedings, it is
ORDERED that respondent's motion is granted. It is further
ORDERED that this case is dismissed for lack of jurisdiction because the petition was not filed within the period prescribed by I.R.C. section 6213(a).