Opinion
23167-22S
11-06-2023
MONIFA A. SAMMONS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
ORDER AND ORDER OF DISMISSAL FOR LACK OF JURISDICTION
Kathleen Kerrigan, Chief Judge.
By Order to Show Cause, served September 25, 2023, the Court directed the parties to show cause why this case should not be dismissed for lack of jurisdiction on the ground that the petition was not timely filed. On October 11, 2023, respondent filed a Response, in which he asserts that the petition was untimely. Respondent attached to the Response a copy of a postmarked certified mail list as evidence of the fact that the notice of deficiency was sent to petitioner by certified mail on July 29, 2022. The petition was filed electronically on October 31, 2022, which is 94 days after the mailing of the notice of deficiency. Petitioner failed to file a response to the Court's Order to Show Cause. The record establishes that the petition was not timely filed. See I.R.C. sections 6213(a) and 7502; Rochelle v. Commissioner, 293 F.3d 740, 741 (5th Cir. 2002) (per curiam), aff 'g 116 T.C. 356 (2001); Hallmark Rsch. Collective v. Commissioner, 159 T.C. 126, 130, n.4 (2022) (collecting cases).
Upon due consideration, it is
ORDERED that the Court's Order to Show Cause, served September 25, 2023, is hereby made absolute. It is further
ORDERED that, on the Court's own motion, this case is dismissed for lack of jurisdiction on the ground that the petition was not timely filed as to tax year 2020.